2B. [ Jurisdiction of officers. [Inserted by Act 5 of 2001 w.e.f. 1.4.2001]
(1)The Joint Commissioners shall perform their functions in respect of such areas or of such proprietors or stockist or classes of proprietors or stockists or of such cases or classes of cases as the Commissioner may direct.(2)The Luxury Tax Officers shall perform their functions in respect of such areas or of such proprietors or stockists or classes of proprietors or stockists or such cases or classes of cases as the Commissioner may direct.
