Chapter III SALES TAX AUTHORITIES, TRIBUNAL AND SETTLEMENT COMMISSION

(2) Likewise, the State Government may appoint one or more Additional Commissioners of Sales Tax and such number of— (a) Deputy Commissioners of Sales Tax, (b) Assistant Commissioners of Sales Tax, (c) Sales Tax Officers, and (d) other officers and persons, and give them such designations (if any), as the State Government thinks necessary. (3) The Commissioner shall have jurisdiction over the whole of the State of Maharashtra. The Additional Commissioners of Sales Tax shall have jurisdiction over the whole of the State, or where the State Government so directs, over any local area thereof. The Deputy Commissioners shall have jurisdiction over any local areas as the State Government may specify, or where the State Government so directs, over the whole of the State. All other officers shall have jurisdiction over such local areas as the State Government may specify. (4) The Commissioner shall have and exercise all the powers and perform all the duties,

Tribunal. 32.

1. (1) There shall be a Tribunal to be called “ the Maharashtra Sales Tax Tribunal ”. Subject to the provisions of this

1. (1) The State Government may, by notification in the Official Gazette, constitute a Commission to be called the "Maharashtra Sales Tax Settlement Commission" for the settlement of tax liability (including interest and penalty) under the provisions of this Act, or any earlier law.
2. (2) Such Commission shall consist of such number of members as may be appointed by the State Government, as it may from time to time consider necessary for