Taxing authorities

(1) For carrying out the purposes of this Act, the Government may appoint a Commissioner and such other persons to assist him as may be deemed necessary. (2) The person appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be 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.