(1)The persons to be appointed to assist the Commissioner under Sub-section (1) of Section 3 shall be of the following designations, namely :-(a)Additional Commissioner;(b)Assistant Commissioner;(c)Luxury Tax Officer; and(d)Inspector of Luxury Tax;(2)The Commissioner may, from time to time, by order specify the local limits of the jurisdiction of different authorities appointed under the Act.(3)The Assistant Commissioner and the Luxury Tax Officer shall be subordinate to the Commissioner. The Inspector of Luxury Tax of an area shall be subordinate to the Luxury Tax Officer of that area.(4)The authorities specified in clauses (a), (b), (c) and (d) of sub-rule (1) shall be under the administrative control of the Commissioner.(5)(a)The State Government may by notification constitute areas into circles.(b)The Commissioner by order specify the circles in which the Assistant Commissioner or a Luxury Tax Officer,shall exercise jurisdiction :Provided that a Luxury Tax Officer exercising jurisdiction over any circle may also exercise concurrent jurisdiction in another circle, if so directed by the Commissioner.(6)(a)The Commissioner may, from time to time, by order specify the local limits of the jurisdiction of Inspector of Luxury Tax.(b)The Inspector of Luxury Tax shall work within the administrative control of the Luxury Tax Officer or the Assistant Commissioner,as the case may be.(7)The State Government may by notification constitute several circles into range over which Assistant Commissioners appointed as such to those ranges shall exercise jurisdiction.
