Section 3 in The Kerala Tax on Luxuries Acts, 1976
3. Authorities.
(1)The Government may, by notification in the Gazette, appoint such officers as they think fit to be assessing authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit.(2)Omitted(3)All authorities and officers employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue:(4)Omitted
