Section 3(2) in The Kerala General Sales Tax Act, 1963
(2)The Government shall appoint as many Joint Commissioners, Deputy Commissioners, [xxx], Inspecting Assistant Commissioners, Sales Tax Officers and such other officers as they think fit for the purpose of performing the functions respectively assigned to them by or under this Act. Such officers shall perform the said functions within such local limits as the Government or any authority or officer empowered by them in this behalf may assign to them.
