Section 3 Odisha GST Act 2017
[ Section 3 Odisha 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 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 Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005) shall be deemed to be the officers appointed under the provisions of this Act.
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