Chapter III Taxing authorities

(1) There shall be the following classes of taxing authorities for the purposes of this Act, namely : (a) Commissioner, (b) Deputy Commissioner, (c) Assistant Commissioner, (d) Superintendent, and (e) Inspectors. (2) Commissioner, Revenue, Land Reforms and Taxes shall be the Commissioner under this Act and shall exercise such powers and perform such duties as may be required by him by the Act or the rules made thereunder. (3) The State Government may, by notification in the official Gazette, appoint as many Deputy Commissioners, Assistant Commissioners, Superintendent and Inspectors as may be necessary for carrying out the purposes of this Act and may in the same or like notification define the local limits of their jurisdiction. (4) The powers and duties of the Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent and Inspectors and their relation with one another shall be such as may be prescribed.