Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, for carrying out he purposes of this Act appoint, a person to be the Commissioner of Taxes together with such other persons to assist him as it considers necessary (2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred and perform such duties as may be required under this Act. (3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (Act 45 of 1860) (4) Any proceedings under this Act before any authority referred to in sub- section I shall be considered to be a judicial proceeding within the meaning of section 193 and 228 and for the purpose of section 196 of the Indian Penal code, 1860 (Act 45 of 1860). (5) Additional Commissioner: (a) State Government may appoint Additional Commissioners of Taxes who shall have jurisdiction over the whole of the State or where the State Government so specifies over coy local area thereof. (b) An Additional Commissioner shall, save as otherwise directed by State Govermrient9 have and exercise within his jurisdiction all the powers and perform all the duties conferred on the Commissioner under this Act. (c) The Commissioner may transfer to or withdraw to himself from an Additional Commissioner of Taxes any case or matter or may transfer any such case or matter from an Additional Commissioner of Taxes to deal with the same to another Additional Commissioner of Taxes. (d) An Additional Commissioner of Taxes shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Act 45 of 160). Levy of tax