Section 3 of Sikkim GST Act 2017
[ Section 3 of Sikkim GST Act 2017 explains Officers under this Act and is covered in CHAPTER II ADMINISTRATION ]
[ Enforced with effect from 22-6-2017. ]
Officers under this Act
3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:––
List is indicative
| (a) | [Principal/Chief] 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 Sikkim Value Added Tax Act, 2005 (3 of 2005) shall be deemed to be the officers appointed under the provisions of this Act.