Section 3(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)There may be appointeda person to be the Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] and the following category of officers to assist him, namely :-(a)Additional Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(b)Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(c)Deputy Commissioner or Additional Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(d)Assistant Commissioner or Additional Assistant Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(e)[Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer or Additional [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer;(f)Assistant [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer; and(g)Inspector of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.].
