Section 3 in Delhi Entertainments and Betting Tax Act, 1996
3. Entertainment tax and Betting tax authorities.
(1)For carrying out the purposes of this Act, the Government shall, by notification, appoint a person to be the Commissioner of Entertainment and Betting Tax.(2)To assist the Commissioner in the execution of his functions under this Act, the Government may appoint as many Deputy Entertainment Tax and Betting Tax Commissioners, Entertainment and Betting Tax Officers, Additional Entertainment and Betting Tax Officers, [Assistant Entertainment and Betting Tax Officers,] [Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dated, 5-1-2010, w.e.f. 1-2-2010.] Inspectors, Sub-Inspectors and such other persons with such designations as the Government thinks necessary.(3)The Commissioner shall have jurisdiction over the whole of the National Capital Territory of Delhi and the other person(s) appointed under sub-section (2) shall have jurisdiction either over the whole of the National Capital Territory of Delhi or such areas or subjects as the Commissioner may specify.(4)The Commissioner appointed under sub-section (1), and other officers appointed under sub-section (2) shall exercise such powers as may be conferred, and perform such duties, as may be required, by or under this Act.
