(1)For carrying out the purposes of this Act, the Commissioner of Trade Tax of Uttar Pradesh shall be the Commissioner of Luxury Tax.(2)The "assessing authority" the "appellate authority" and the "Tribunal" and the "revising authority" under the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948) shall respectively be the "assessing authority" the "appellate authority" the "Tribunal" and the "revising authority" for the purposes of this Act.(3)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.
