2A. [ Taxing Authorities. [Inserted by the Amendment Act No. 3 of 1982.]
(1)The Government shall appoint an officer to be called the [Commissioner and/or Additional Commissioner] of Entertainment Tax for carrying out the purpose of this Act.(2)The Government shall appoint an Assistant Commissioner of Entertainment Tax and such number of Entertainment Tax Officers as it deems necessary to assist the Commissioner in the execution of his functions under this Act.(3)The Commissioner may appoint such number of,-(a)Assistant Entertainment Tax Officers;(b)Entertainment Tax Inspectors; and(c)Other officers and such ministerial staff as he thinks necessary to assist him in the execution of his functions under this Act.(4)The Commissioner and all other Officers and persons appointed under this section shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860.]["(5) The Government may, subject to such conditions and restrictions as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointment of Additional Commissioner of Entertainment Tax, Assistant Commissioner of Entertainment Tax and Entertainment Tax Officers) conferred on the Government by sub-section (1) and sub-section (2).(6)The Commissioner and all officers and persons appointed under this Act shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act.(7)The superintendence and control for the proper execution of the provisions of this Act and rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner."] [Sub-section (5), (6) and (7) inserted by the Amendment Act 20 of 2006.]
