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Officers under this Act. | Maharashtra Goods and Services Tax Act, 2017 | LAWGIST

Maharashtra Goods and Services Tax Act, 2017

ADMINISTRATION

Officers under this Act.

§3

Summary

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, 1[(f) Assistant Commissioners of State tax, (f-1) State Tax Officers, and] (g) any other class of officers as it may deem fit: Provided that, the officers appointed under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), shall be deemed to be the officers appointed under the provisions of this Act.

<span style="margin-left:15px;"></span>The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) Commissioner of State tax,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> Special Commissioners of State tax,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) Additional Commissioners of State tax,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>d</i>) Joint Commissioners of State tax,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>e</i>) Deputy Commissioners of State tax,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><sup>1</sup>[(<i>f</i>) Assistant Commissioners of State tax,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>f-1</i>) State Tax Officers, and]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>g</i>) any other class of officers as it may deem fit:<br> <span style="margin-left:15px;"></span>Provided that, the officers appointed under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), shall be deemed to be the officers appointed under the provisions of this Act.<br>

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