Section 3 in The Union Territory Goods and Services Tax Act, 2017
3. Officers under this Act.
- The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein: Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
