Amendment status not verified — confirm the current text below against the official source.
Taxing Authorities : (1) There shall be the following classes of Taxing Authorities for the purposes of this Act, namely :- (a) Commissioner of Taxes; (b) Deputy Commissioner of Taxes; (c) Appellate Assistant Commissioner of Taxes; (d) Assistant Commissioner of Taxes; (e) Superintendent of Taxes; (f) Inspector of Taxes. (2) The State Government may appoint one Commissioner of Taxes and as many Deputy Commissioner of Taxes, Appellate Assistant Commissioner of Taxes, Assistant Commissioner of Taxes, Superintendent of Taxes and Inspector Taxes. as it thinks fit. (3) The Commissioner of Taxes shall perform his functions in respect of whole of the State of Mizoram and the Deputy Commissioner of Taxes, Assistan Commissioner of Taxes, Superintendent of Taxes and Inspector of Taxes shall perform their functions in respect of such areas or of such persons of classes of persons or of such income or classes of income or of such cases or classes of cases as the Commissioner of Taxes may by notification in the Official Gazette direct. Ex-514/95 - 3 - CHAPTER - III ASSESMENT