Section 3 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
3. Profession Tax Authorities.
- [(1) The authorities to be appointed for assisting the Commissioner shall be of the following designations, namely :-(a)Additional Commissioner of Profession Tax;(b)Joint Commissioner of Profession Tax;(c)Deputy Commissioner of Profession Tax;(d)Assistant Commissioner of Profession Tax;(e)Profession Tax Officer; and(f)Assistant Profession Tax Officer];(2)The authorities specified in Sub-rule (1) shall exercise such powers and perform such duties as may be conferred or imposed by or under the provisions of these rules within such local areas as may be assigned to them by the Commissioner, by notification, from time to time.(3)The Additional Commissioner of Profession Tax, [Joint Commissioner of Profession Tax, Deputy Commissioner of Profession Tax] [Inserted vide O.G.E. No. 1579 dated 24.10.2009.] the Assistant Commissioner of Profession Tax, the Profession Tax Officer and the Assistant Profession Tax Officer shall be under the administrative control of the Commissioner.(4)Subject to such conditions and restrictions as the Government may, by general or special order, impose, the Commissioner may, by orders in writing delegate any of his powers and duties under the Act or these rules to any person appointed under Sub-rule (1), to assist him.(5)The Commissioner may, by order in writing, delegate the functions of any Profession Tax Officer to such Assistant Profession Tax Officer, subject to such conditions, as may be specified by him in that order.Chapter-III
