Section 3 in Punjab State Development Tax Act, 2018
3. Appointment of Appellate Authority, Commissioner and other officers.
(1)For carrying out the purposes of this Act, the Government may appoint an Appellate Authority, an officer to be the Commissioner and such other officers to assist him as it may deem fit.(2)The Commissioner shall have jurisdiction over the whole of the State of Punjab.(3)Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing delegate any of his powers and duties under this Act to any officer appointed under sub-section (1).
