Section 3 West Bengal GST Ordinance 2017
[ Section 3 West Bengal GST Ordinance 2017 explains Officers under the Ordinance and is covered in Chapter II Administration ]
Officers under the Ordinance
3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Ordinance, namely:––
(a) | Commissioner of State Tax, | |
(b) | Special Commissioners of State tax, | |
(c) | Additional Commissioners of State tax, | |
(d) | Senior Joint Commissioner of State tax | |
(e) | Joint Commissioners of State tax, | |
(f) | Deputy Commissioners of State tax, | |
(g) | State Tax Officer, and | |
(h) | any other class of officers as it may deem fit: |
Provided that, the officers appointed under the West Bengal Value Added Tax Act, 2003 (West. Beng. Act XXXVII of 2003), shall be deemed to be the officers appointed under the provisions of this Ordinance.
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