Section 4 in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
4. Taxing authorities.-
(1)The Chief Commissioner may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as he thinks fit.(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.
