Insertion of section 3A— In the principal Act, after section 3, the following shall he inserted as

section 3A namely : —“3A.additional Commissioner-The State Government may appoint Additional Commissioner of Taxes who shall have jurisdiction over the whole of the State or where the State Government so directs over any local area thereof.

1. (2) An Additional Commissioner shall, save as otherwise directed by State (;ovcrnment have and exercise within his jurisdiction all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act.
2. (3) The Commissioner may transfer to or withdraw to himself an Additional Commissioner of Taxes any case or matter or -may transfer any such case or matter from an Additional Commissioner of Taxes competent to deal with the same to another Additional Commissioner of Taxes so competent.
3. (4) An Additional Commissioner of Taxes shall he deemed to he a public servant within the meaning of section 21 of the Indian Penal Code (XLV 1860)”