Officers under this Act.
3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely: —
| (a) | Commissioner of State tax | |
| (b) | Additional Commissioners of State tax, | |
| (c) | Joint Commissioners of State tax, | |
| (d) | Deputy Commissioners of State tax , | |
| (e) | Assistant Commissioners of State tax | |
| (f) | State tax Officers | |
| (g) | any other class of officers as it may deem fit: |
Provided that, the officers appointed under the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005) shall be deemed to be the officers appointed under the provisions of this Act.
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