Section 3 of Goa GST Act 2017
[ Section 3 of Goa GST Act 2017 explains Officers under this Act and is covered in CHAPTER II : ADMINISTRATION ]
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) | Special Commissioner of State tax, | |
(c) | Additional Commissioners of State tax, | |
(d) | Deputy Commissioners of State tax, | |
(e) | State Tax Officers, | |
(f) | Assistant State Tax Officers, | |
(g) | State Tax Inspectors, and | |
(h) | any other class of officers as it may deem fit: |
Provided that, the officers appointed under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) shall be deemed to be the officers appointed under the provisions of this Act, and shall be re-designated for the purposes of this Act as under.
(a) | Commissioner of Commercial Taxes— Commissioner of State Tax, | |
(b) | Additional Commissioners of Commercial Taxes — Additional Commissioners of State Tax, | |
(c) | Assistant Commissioners of Commercial Taxes — Deputy Commissioners of State Tax, | |
(d) | Commercial Tax Officers — State Tax Officers, | |
(e) | Assistant Commercial Tax Officers — Assistant State Tax Officers, | |
(f) | Commercial Tax Inspectors — State Tax Inspectors. |
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