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 Commissioners of State tax,

(c) Additional Commissioners of State tax,

(d) Senior Joint Commissioner of State tax

(e) Joint Commissioners of State tax,

(f) Deputy Commissioners of State tax,

(g) State Tax Officer, and

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

Provided that, the officers appointed under the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003.), shall be deemed to be the officers appointed under the provisions of this Act.