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State of Maharashtra - Section

Section 3 in The Maharashtra Goods and Services Tax Act, 2017

3. Officers under this Act.

- The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :-
(a)Commissioner of State tax,
(b)Special Commissioners of State tax,
(c)Additional Commissioners of State tax,
(d)Joint Commissioners of State tax,
(e)Deputy Commissioners of State tax,
(f)[ Assistant Commissioners of State Tax, [Substituted by Maharashtra Act No. 26 of 2018, dated 31.3.2018.]
(f-1) State Tax Officers, and]
(g)any other class of officers as it may deem fit :
Provided that, the officers appointed under the Maharashtra Value Added Tax Act, 2002, shall be deemed to be the officers appointed under the provisions of this Act.