Officers under this Act

The State Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-

1. (a) Chief Commissioner,
2. (b) Special Commissioners,
3. (c) Additional Commissioners,
4. (d) Joint Commissioners,
5. (e) Deputy Commissioners,
6. (f) Assistant Commissioners, and
7. (g) any other class of officers as it may deem fit: Provided that, the officers of the State Government posted with designation of “Additional Commissioner”, “Deputy Commissioner”, “Assistant Commissioner”, “Commercial Taxes Officer”, “Assistant Commercial Taxes Officer”, “Junior Commercial Taxes Officer” or “Tax Assistant” shall be deemed to be the officers appointed under the provisions of this Act.