Section 3(2) in The Orissa Entertainment Tax Act, 2006
(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.
