Section 3 in The Orissa Entertainment Tax Act, 2006
3. Taxing authorities.
(1)For carrying out the purpose of this Act, the Government shall, by notification, appoint a person to be the Commissioner of Entertainment Tax.(2)To assist the Commissioner in the execution of his functions under this Act, the Government may appoint as many Additional Commissioners of Entertainment Tax, Special Additional Commissioners of Entertainment Tax, Deputy Commissioners of Entertainment Tax, Assistant Commissioners of Entertainment Tax, Entertainment Tax Officers, Additional Entertainment Tax Officers, Assistant Entertainment Tax Officers and such other officers with such designations as may be prescribed.(3)The Commissioner shall have jurisdiction over the whole of the State of Orissa and the other officers appointed under Sub-section (2) shall have jurisdiction either over the whole of the State or over such local areas as the Commissioner may specify.(4)The Commissioner appointed under Sub-section (1) and other officers appointed under Sub-section (2) shall exercise such power as maybe conferred and perform such duties as may be required by or under this Act.
