Section 3(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)The Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] and the Additional Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] shall be appointed by the State Government and the other officers referred to in sub-section (1) shall be appointed by the State Government or such other authority as it may direct.
