Section 20(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)To assist the Commissioner in the execution of his functions under this Act the State Government may appoint Additional Commissioners of Agricultural Income-tax (if any), and such number of, -(a)Deputy Commissioners,(b)Assistant Commissioners,(c)Agricultural Income-tax Officers, and(d)other officers and persons, and give them such designations (if any), as that Government thinks necessary.
