Section 3 in Mizoram Goods and Services Tax Act, 2017
3. Officers under this Act.
- The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely: -(a)Commissioner of Taxes,(b)Joint Commissioners of Taxes,(c)Deputy Commissioners of Taxes,(d)Assistant Commissioners of Taxes,(e)Superintendents of Taxes, and(f)Inspectors of Taxes:Provided that, the officers appointed under the Mizoram Value Added Tax Act, 2005 shall be deemed to be the officers appointed under the provisions of this Act.
