Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, for carrying tl.orit ies. out the purposes of this Act, appoint a Commis- sioner of Taxes, and such other persons to assist him as they think fit. (2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred and per- form such duties as may be required by, or under this Act. (3) All persons appointed under sub-section (1) A XLV f shall be dee med to be public servants within the l~JO. 0 meaning of section 21 of Indian Penal Code, 1860. l\ e ~ istla' i on .