Administration

The Government shall, by notification,appoint the following classes of officers for the purposes of this Act, namely:–– (a) Commissioner of State tax (b) Additional Commissioners of State tax, (c) Joint Commissioners of State tax, (d) Deputy Commissioners of State tax , (e) Assistant Commissioners of State tax (f) State tax Officers (g) any other class of officers as it may deem fit: Provided that, the officers appointed under the Punjab Value Added Tax Act, 2005 shall be deemed to be the officers appointed under the provisions of this Act.