Section 3 Puducherry GST Act 2017
[ Section 3 of Puducherry GST Act 2017 deals with Officers under this Act ]
3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:—
| (a) | Principal Chief Commissioner of State tax, | |
| (b) | Chief Commissioner of State tax, | |
| (c) | Commissioner of State tax, | |
| (d) | Special Commissioner of State tax, | |
| (e) | Additional Commissioners of State tax, | |
| (f) | Joint Commissioners of State tax, | |
| (g) | Deputy Commissioners of State tax, | |
| (h) | Assistant Commissioners of State tax, and | |
| (i) | any other class of officers as it may deem fit: | 
Provided that, the officers appointed under the Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007) shall be deemed to be the officers appointed under the provisions of this Act.
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