Section 104(2)(b) in The Police Enhanced Penalties Ordinance, 2005
(b)any person appointed as Commissioner or any person appointed to assist the Commissioner under the Jammu & Kashmir General Sales Tax Act., 1962 before the appointed day, shall, on and from the appointed day, be deemed to have also been appointed under the Act and shall continue in office as such till such person ceases to be Commissioner or ceases to be the person appointed to assist the Commissioner;