Section 12(1)(a) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(a)For carrying out the purposes of this Act, the State Government may appoint,-(i)an officer to be the Commissioner of Profession Tax for the whole of the State of Maharashtra;(ii)[a Special Commissioner of Profession Tax and one or more officers] [These words were substituted for the words 'one or more officers' by Maharashtra 8 of 2012, Section 8(1), (w.e.f. 1-5-2012).] to be the Additional Commissioner of Profession Tax as the State Government thinks necessary;(iii)[ such number of Joint Commissioners of Profession Tax, Deputy Commissioners of Profession Tax, Assistant Commissioners of Profession Tax, Profession Tax Officers and other officers and persons (with such designation) as the State Government thinks necessary; [These sub-clauses were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).]