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    <title>Officers under this Act.</title>
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    <description>Section 3 requires the Government, by notification, to appoint specified classes of officers-including the Commissioner of State Tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and any other class deemed fit-for administration of the Act, and deems officers appointed under the Odisha Value Added Tax Act, 2004 to be officers under this Act to ensure continuity.</description>
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      <description>Section 3 requires the Government, by notification, to appoint specified classes of officers-including the Commissioner of State Tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and any other class deemed fit-for administration of the Act, and deems officers appointed under the Odisha Value Added Tax Act, 2004 to be officers under this Act to ensure continuity.</description>
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