Section 2(j) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(j)"Taxation Officer" means such officer as the State Govern- ment may by notification in the Official Gazette appoint to be the Taxation Officer for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more officers than one as Taxation Officers for the whole of/the State or for any area;
