Section 66(2)(a) in The Delhi Value Added Tax Act, 2004
(a)the Government may appoint as many [Special] [Substituted for 'Additional' by Delhi Act 6 of 2012, dated, 15-6-2012, w.e.f. 18-6-2012.] Commissioners of Value Added Tax, Value Added Tax Officers and such other persons with such designations as the Government thinks necessary; and