Taxing Authorities

(1) The State Government may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as it think fit. (2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may required, by or under this Act. (3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.(XLV of 1860).