Section 4 in Karnataka Goods and Services Tax Act, 2017
4. Appointment of officers.
(1)The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act.(2)The Commissioner shall have jurisdiction over the whole of the State and all other officers shall, subject to such conditions as may be specified, have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by order, specify.
