Section 3 in The Jammu and Kashmir General Sales Tax Act, 1962
3. [Authorities under this Act. [Substituted by Act VI of 1983, Section 2.]
(1)For carrying out the purposes of this Act, the Government shall appoint one or more persons as the Commissioners under this Act and such other persons to assist him as it thinks fit in this behalf](1A)[ xxx ] [Deleted by Act XIII of 2000, Section 2.].(2)Persons appointed under sub-section (1) shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act.(3)All persons appointed under [sub-section (1) [xxx] [Substituted by Act III of 1998, Section 2.] shall be deemed to be public servants within the meaning of section 21 of the Ranbir Penal Code, Svt. 1989].
