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) | Additional Commissioners of State tax, | |
| (c) | Joint Commissioners of State tax, | |
| (d) | Deputy Commissioners of State tax, | |
| (e) | Assistant Commissioners of State tax, and | |
| (f) | any other class of officers as it may deem fit: |
Provided that, the officers appointed under the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) shall be deemed to be the officers appointed under the provisions of this Act.
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