Section 3 of Rajasthan GST Act: “Officers under this Act”

Section 3 : “Officers under this Act” (Rajasthan GST Act, 2017)

Provisions under Section 3 of the Rajasthan GST Act, 2017 relating to “Officers under this Act”, are as under:

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-

(a) Principal Commissioner or Chief 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 Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) shall be deemed to be the officers appointed under the provisions of this Act.

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