Taxing Authorities

(1) The State Government may, for carrying out the purposes of this Act, appoints a Commissioner of Taxes, and such other persons to assist him as it thinks fit and their powers and duties and relation with one another shall be such as may be prescribed. (2) All persons appointed under sub-section (1) shall be deemed to be Public Servants within the meaning of section 21 of the I.P.C. (Act 45 of 1860).