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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appointment of tax officers under the Act secures state-level administrative classes and continuity for tax administration.</h1> Authorises the Government to appoint, by notification, specified classes of State tax officers - including Principal or Chief Commissioner, Special, Additional, Joint, Deputy and Assistant Commissioners and any other classes deemed fit - to administer the Act; and provides that officers appointed under the Bihar Value Added Tax Act, 2005 are deemed to be officers under this Act to ensure continuity.

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