Section 16(2) in The Gujarat Value Added Tax Act, 2003
(2)To assist the Commissioner in the execution of his functions under this Act, the State Government may appoint Special Commissioners, Additional Commissioners and such number of-(a)Joint Commissioners,(b)Deputy Commissioners,(c)Assistant Commissioners,(d)Commercial Tax officers, and(e)[ other officers and persons, and give them such designations, as the State Government thinks necessary.] [Notification No 'GHN-26) VAT 2006/ Section 16 (2)(1) the dated 31-3-06.]
