Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act] State of Odisha - Subsection Section 2(1)(d) in The Orissa Luxury Tax Rules, 1995 (d)"Assistant Commissioner" means an Officer appointed by the State Government under Sub-section (1) of Section 3 of the act, as Assistant Commissioner of Luxury Tax to assist the Commissioner;