Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, for carrying out the purpose of this Act, appoint a Commissioner of Entertainment Tax and such other persons to assist him, as it thinks fit. (2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required by or under this Act. (3) The State Government may, instead of appointing any person under sub-section (I), invest, by notification, any officer to exercise any power under this Act and also specify therein the area in which power is to be exercised and thereupon such office or officers shall be deemed to have been appointed under sub-section (I). (4) All persons appointed under this section shall be deemed to be public servants within the meaning of section 2 1 of the Indian Penal Code, 1860. Compulsory Licence.