Section 3 in The Himachal Pradesh Value Added Tax Act, 2005
3. Taxing authorities.
(1)For carrying out the purposes of this Act, the State Government may, by notification, appoint a person to be the Commissioner and such other persons with such designations, as it thinks fit.(2)The State Government may, by notification, appoint as many Assessing Authorities as it may think fit.(3)The Commissioner and other persons appointed under sub-section (1) shall perform such functions and duties as may be required by or under this Act or as may be conferred, by the State Government, by notification.(4)The jurisdiction of the Commissioner and other officers posted at the State Headquarters shall extend to the whole of the State of Himachal Pradesh, and the jurisdiction of other officers or officials shall, unless the State Government otherwise directs, by notification, extend to the districts or the areas of the districts for which they are for the time being posted.Chapter-III Incidence, Levy and Rate of Tax
