Section 15 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
15. Taxing and other authorities
(1)The State Government may, for carrying out the purposes of this Act, appoint a Commissioner and such other persons to assist him as it think fit(2)The persons appointed under sub-section (1) shall exercise such powers and perform such duties and functions as may be prescribed.(3)The Commissioner shall exercise jurisdiction throughout the State and persons appointed under sub-section (1) to assist him shall exercise their powers within such areas or, as the case may be, in respect of such persons or such cases as the Commissioner may specify by notification made in this behalf.(4)All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (XLV of 1860).
