section 3
Appointment of Commissioner and other officers
The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000Tax200034 sections
Statutory text
- (1) The Government may, by notification, appoint an officer to be the Commissioner of Profession Tax, Orissa who shall exercise such powers and discharge such functions as are or may be conferred or imposed by or under the provisions of this Act.
- (2) The Government may also appoint an assessing authority, appellate authority and such number of other officers under any prescribed designation as they deem fit and they shall exercise such powers and perform such duties as may be conferred or imposed by or under the provisions of this Act within such local area as may be assigned to them by the Commissioner.
- (3) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers and duties under this Act to any officer appointed under sub-section (2).
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