Section 12(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)(a)For carrying out the purposes of this Act, the State Government may appoint,-(i)an officer to be the Commissioner of Profession Tax for the whole of the State of Maharashtra;(ii)[a Special Commissioner of Profession Tax and one or more officers] [These words were substituted for the words 'one or more officers' by Maharashtra 8 of 2012, Section 8(1), (w.e.f. 1-5-2012).] to be the Additional Commissioner of Profession Tax as the State Government thinks necessary;(iii)[ such number of Joint Commissioners of Profession Tax, Deputy Commissioners of Profession Tax, Assistant Commissioners of Profession Tax, Profession Tax Officers and other officers and persons (with such designation) as the State Government thinks necessary; [These sub-clauses were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).](b)[Special Commissioner, Additional Commissioners], Joint Commissioners, Deputy Commissioners, Assistant Commissioners, [,Profession Tax Officers and such other officers and persons (with such designation) as the State Government thinks necessary] [Substituted 'and Profession Tax Officers' by Maharashtra Act No. 26 of 2018, dated 31.3.2018.] shall within the limit of such area as the Commissioner may specify by notification in the Official Gazette, to be within their jurisdiction, exercise such powers and perform such duties of the Commissioner under this Act, as the Commissioner may, from time to time, by notification published in the Official Gazette, delegate to them either generally or as respects any particular matter or class of matters.](c)The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner.
