Appointment of tax officers establishes specified classes under the Act and deems prior VAT officers to continue as officers. The Government is empowered to appoint by notification specified classes of State tax officers-Principal Commissioner or Chief Commissioner, Commissioner, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and other classes deemed fit-and a proviso deems officers appointed under the prior State Value Added Tax law to be officers under this Act, preserving continuity of appointments.
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.
Appointment of tax officers establishes specified classes under the Act and deems prior VAT officers to continue as officers.
The Government is empowered to appoint by notification specified classes of State tax officers-Principal Commissioner or Chief Commissioner, Commissioner, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and other classes deemed fit-and a proviso deems officers appointed under the prior State Value Added Tax law to be officers under this Act, preserving continuity of appointments.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.