Section 10(2) in The Maharashtra Value Added Tax Act, 2002
(2)Likewise, the [State Government may appoint a Special Commissioner and] [These words were substituted for the words 'State Government may appoint' by the Maharashtra 8 of 2012, Section 22(1), (w.e.f 1-5-2012).] such number of Additional Commissioners of Sales Tax, and such number of, -(a)Joint Commissioners,(b)Senior Deputy Commissioners,(c)Deputy Commissioners,(d)Assistant Commissioners,(e)Sales Tax Officers, and(f)other officers and persons, and give them such designations, as the Government deems necessary.[Provided that, the officers appointed under the Maharashtra Goods and Services Tax Act, 2017 shall be deemed to be the officers appointed under the provisions of this Act.] [Inserted by Maharashtra Act No. 14 of 2019, dated 9.7.2019.]
