Section 3 in The Chhattisgarh Value Added Tax Act, 2005
3. Taxing Authorities and other Officers.
(1)There may be appointeda person to be the Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] and the following category of officers to assist him, namely :-(a)Additional Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(b)Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(c)Deputy Commissioner or Additional Deputy Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(d)Assistant Commissioner or Additional Assistant Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.];(e)[Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer or Additional [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer;(f)Assistant [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] Officer; and(g)Inspector of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.].(2)The Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] and the Additional Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] shall be appointed by the State Government and the other officers referred to in sub-section (1) shall be appointed by the State Government or such other authority as it may direct.(3)The Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] and the Additional Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.] shall exercise all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act throughout the State and for this purpose any reference to the Commissioner in this Act, shall be construed as a reference to the Additional Commissioner of [Commercial Tax] [Substituted by C.G. Act No. 2 of 2006.].(4)Other officers referred to in sub-section (2) shall, within such areas as the Appointing Authority may, by general or special order specify, exercise such powers as may be conferred and perform such duties as may be imposed by or under this Act.
