Government appointment of tax officers by notification establishes specified classes and preserves prior VAT appointees' status. The Government shall, by notification, appoint designated classes of tax officers-Commissioner of Taxes, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents, and Inspectors of Taxes-and officers appointed under the Mizoram Value Added Tax Act are deemed appointed under this Act, ensuring administrative continuity.
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Provisions expressly mentioned in the judgment/order text.
Government appointment of tax officers by notification establishes specified classes and preserves prior VAT appointees' status.
The Government shall, by notification, appoint designated classes of tax officers-Commissioner of Taxes, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents, and Inspectors of Taxes-and officers appointed under the Mizoram Value Added Tax Act are deemed appointed under this Act, ensuring administrative continuity.
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