(1) There may be appointed a person to be the Commissioner of Commercial Tax and the following category of officers to assist him, namely :

(a) Director of Commercial Tax

(b) Additional Commissioner of Commercial Tax20

(c) Deputy Commissioner or Additional Deputy Commissioner of Commercial

Tax;

(d) Assistant Commissioner or Additional Assistant Commissioner of Commercial

Tax;

(e) Commercial Tax Officer or Additional Commercial Tax Officer;

(f) Assistant Commercial Tax Officer; and

(g) Inspector of Commercial Tax .

(2) The Commissioner of Commercial Tax, 20the Director of Commercial Tax and the

Additional Commissioner of Commercial Tax20 shall be *appointed* by the State Government

and the other officers referred to in sub-section (1) shall be appointed by the State

Government or such other authority as it may direct.

(3) The Commissioner of Commercial Tax, Director of Commercial Tax and the

Additional Commissioner of Commercial Tax shall exercise all the powers and

perform all the duties conferred or imposed on the Commissioner by or under this

Act throughout the State and for this purpose any reference to the Commissioner in

this Act, shall be construed as a reference to the Director of Commercial Tax and

Additional Commissioner of Commercial Tax.20

(4) Other officers referred to in sub-section (2) 3/4 (and Appellate Authority) 3/4 shall, within

such areas as the appointing authority may, by general or special *order* specify, exercise

such powers as may be conferred and perform such duties as may be imposed by or under

this Act.