Section 3 Odisha GST Act 2017 : Officers under this Act

By | July 10, 2017
(Last Updated On: July 10, 2017)

Section 3 Odisha GST Act 2017

[ Section 3 Odisha GST Act 2017  explains Officers under this Act  and is covered in Chapter II : Administration ]

Officers under this Act

3. The Government shall, by notificationappoint the following classes of officers for the purposes of this Act, namely:––

(a)Commissioner of State tax,
(b)Special Commissioners of State tax,
(c)Additional Commissioners of State tax,
(d)Joint Commissioners of State tax,
(e)Deputy Commissioners of State tax,
(f)Assistant Commissioners of State tax, and
(g)any other class of officers as it may deem fit:

Provided that the officers appointed under the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005) shall be deemed to be the officers appointed under the provisions of this Act.

 


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