Authorities for implementation of the Act

(1) For carrying out the purposes of this Act, the Government shall appoint- (i) an officer to be the Commissioner of Profession Tax; (ii) such other officers as Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Inspector of Professional Tax and in such number, as it thinks necessary, to assist the Commissioner. (2) An officer appointed under clause (ii) shall, within limits of such area as the Government or any authority or officer empowered by it in this behalf may assign to him, exercise such powers and perform such duties as may be delegated or conferred or imposed upon him by or under this Act. (3) The superintendence and control for the proper execution of the provisons of this Act and the rules made thereunder relating to the levy and collection of tax shall vest in the Commissioner.