KSGST Act 3Chapter II · Administration

Section 3 · Officers under this Act

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- The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-

(a)

Commissioner of State tax or Principal Commissioner or Chief 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;

(f)

Assistant Commissioners of State tax; and

(g)

any other class of officers as it may deem fit:
Provided that, the officers appointed under the Kerala Value Added Tax Act, 2003 (30 of 2004) and the Kerala General Sales Tax Act, 1963 (

15 of 1963

) shall be deemed to be the officers appointed under the provisions of this Act.

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