Section 66(2) in The Delhi Value Added Tax Act, 2004
(2)To assist the Commissioner in the administration of this Act,-(a)the Government may appoint as many [Special] [Substituted for 'Additional' by Delhi Act 6 of 2012, dated, 15-6-2012, w.e.f. 18-6-2012.] Commissioners of Value Added Tax, Value Added Tax Officers and such other persons with such designations as the Government thinks necessary; and(b)the Commissioner may, with the previous sanction of the Government, engage and procure the engagement of other persons to assist him in the performance of his duties, in this Act referred to as "Value Added Tax Authorities".
