Section 10(1) in The Bihar Value Added Tax Act, 2005
(1)There shall be the following classes of authorities to be appointed by the State Government, for carrying out the purposes of this Act, namely:-(a)[Commissioner State Tax] [Substituted 'Commissioner of Commercial taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.];(b)[Special Commissioner State Tax] [Substituted 'Senior Joint Commissioner of Commercial taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.];(c)[Additional Commissioner State Tax] [Substituted 'Joint Commissioner of Commercial taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.];(d)[Joint Commissioner State Tax] [Substituted 'Deputy Commissioner of Commercial taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.];(e)[Deputy Commissioner State Tax] [Substituted 'Assistant Commissioner of Commercial taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.];(f)[Assistant Commissioner State Tax] [Substituted 'Commercial taxes officer' by Bihar Act No. 11 of 2018, dated 3.8.2018.];(g)Assistant Commercial Taxes Officer.
