Taxing authorities and their appointment

(1) There shall be the following classes of taxing authorities for the purposes of this Act, namely,— (a) Commissioner of Taxes; (b) Deputy Commissioner of Taxes; (c) Taxation Officer; (d) Additional Taxation Officer; (e) Inspectors. (2) Commissioner of Taxes shall be the Commissioner under this Act and shall exercise such powers and perform such duties as may be required by or under the Act or the rules made thereunder. (3) The state Government may, by notification in the Officil Gazette, appoint as many Taxation Officers, Additional Taxation Officers and Inspectors as may be necessary for carrying out the purposes of this Act and may in the same or like notification define the local limits of their jurisdiction. (4) The powers and duties of the Commissioner, Taxation Officer and Additional Taxation Officer and Inspectors and their relation with one another shall be such as may be prescribed.