Amendment status not verified — confirm the current text below against the official source.
(1) For carrying out the purposes of this Regulation, the Government shall appoint a person to be the Commissioner of ~ a l u e ~ d d e d Tax. (2) The Government may, to assist Commissioner in the administration of this Regulation, appoint as many Joint Commissioners ofvalue Added Tax, Deputy Commissimers of ValueAddedTax,Assistant Cnmmissioners ofValueAdded Tax, Value Added Tax OBcers and such other persons with such designations as the Governmentthis necessary (hereinafter in this Chapter referred to as the "Value Added Tax Authority'?. (3) The Commissioner may, with the previous sanction of the Government, engage other persons to assist him in discharge of his duties. (4) The Commissioner and the Value Added Tax Authorities shall exercise such powers as may be conferred upon them, and perform such duties as may be required, by or under this Regulation. Powers and