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 a person to be Commissioner of Commercial Taxes and such other persons with such desig- nation to assist him as may be necessary and as may be specified III this behalf by the State Government by noti- fication. 'J Taxing Authorities. (2) The Commissioner and other persons appointed under sub-section (1) shall exercise such powers as may be pres- cribed and perform such duties as are imposed upon them by this Act or rules made thereunder within such areas in the State as may be specified in th is behalf by the State Government by notification. (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. 45 of 1860 CHAPTER III Incidence of Taxes