Section 3 UP GST Act 2017
[ Section 3 UP GST Act 2017 explains Officer under this Act and is covered in Chapter II : Administration ]
Officer under this Act
3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:—
| (a) | Principal Commissioner, Chief Commissioner or 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, | |
| (g) | State tax officers, and | |
| (h) | any other class of officers as it may deem fit: |
Provided that, the officers appointed under the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no. 5 of 2008) shall be deemed to be the officers appointed under the provisions of this Act.
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