Section 12(1) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(1)[(a) For carrying out the purposes of this Act, the State Government may, for each Designated Authority, appoint an officer to be the Commissioner of Profession Tax;] [This clause was Substituted by Gujarat Act No. 10 of 2008 Section 8(1) (i) w.e.f 1-4-08](aa)[ For carrying out the purposes of this Act, the Designated Authority may appoint such other officers as an Additional Commissioner of Profession Tax and such number of Deputy Commissioners of Profession Tax, Profession Tax Officers and other officers and persons not below such ranks, as the State Government may specify in this regards, with such designation;] [Inserted by Gujarat Act No. 10 of 2008 Section 8(1) (ii) w.e.f 1-4-08.](b)An officer appointed under [clause (a) or (aa)] [These were substituted by Gujarat Act No. 10 of 2008 Section 8(l)(iii) (a) & (b) w.e.f 1-4-08.] shall, within the limits of such area as [Designated Authority may, by Order] [These were substituted by Gujarat Act No. 10 of 2008 Section 8(l)(iii) (a) & (b) w.e.f 1-4-08.] specify, to be within his jurisdiction, exercise such powers and perform such duties as may be conferred or imposed upon him by or under this Act.(c)The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner.
