Section 3 in The Police Enhanced Penalties Ordinance, 2005
3. Taxation Authorities.
(1)For carrying out the purposes of the Act, the Government may appoint an officer to be called the Commissioner of Commercial Taxes.(2)To assist the Commissioner in the execution of his functions under the Act, the Government may appoint such number of,-(a)Additional Commissioners(b)Deputy Commissioners; and(c)Commercial Taxes Officers, as it deems fit.
