Amendment status not verified — confirm the current text below against the official source.
(/) For carrying out the purposes of this Act, the T@*ing authorities. Government may appoint a Commissioner and such other persons to assist him as may be deemed necessary. (2) The person appointed under sub-section (/) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act. (3) All persons appointed under sub-section (J) shall Act XLV of be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. Rate of Tax.