Section 58(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)(a)An officer not below the rank of a [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer shall be in-charge of the check post (hereinafter referred to as the check post officer) and shall be assisted by the other category of the officers.(b)Subject to the other provisions of this section a check post officer shall exercise all powers conferred on him under this section.
