Bare ActsThe Punjab VAT Act 2005

Section 3

Amendment status not verified — confirm the current text below against the official source.

(1) For carrying out the purposes of this Act, the State Government may appoint an officer to be the Commissioner and such other officers to assist him as it may deem fit. (2) The Commissioner shall have jurisdiction over the whole of the State and shall have all the powers and perform all the duties conferred or imposed upon him by or under this Act. All other officers appointed, under sub-section (1), shall exercise such powers as may be conferred upon them by the State Government. (3) Every officer appointed under sub-section (1), to assist the Commissioner, shall exercise his powers, subject to the general superintendence and control of the Commissioner. - 9 - Commissionlr and othlr officlrs. (4) The officers appointed under sub-section (1), shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).

Section 3 – The Punjab VAT Act 2005 | DailyLaw.ai