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

(a) Commissioner of State tax,

(b) Special Commissioner of State tax,

(c) Additional Commissioners of State tax,

(d) Deputy Commissioners of State tax,

(e) State Tax Officers,

(f) Assistant State Tax Officers,

(g) State Tax Inspectors, and

(h) any other class of officers as it may deem fit:

Provided that, the officers appointed under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) shall be deemed to be the officers appointed under the provisions of this Act, and shall be re-designated for the purposes of this Act as under.

(a) Commissioner of Commercial Taxes Commissioner of State Tax,

(b) Additional Commissioners of Commercial Taxes Additional Commissioners of State Tax,

(c) Assistant Commissioners of Commercial Taxes Deputy Commissioners of State Tax,

(d) Commercial Tax Officers State Tax Officers,

(e) Assistant Commercial Tax Officers Assistant State Tax Officers,

(f) Commercial Tax Inspectors State Tax Inspectors.