Sales Tax Authorities

(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,