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THE PUNJAB GOODS AND SERVICES TAX ACT, 2017
CHAPTER II - ADMINISTRATION

3. Officers under this Act.

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

    (a) Commissioner of State tax

    (b) Additional Commissioners of State tax,

    (c) Joint Commissioners of State tax,

    (d) Deputy Commissioners of State tax ,

    (e) Assistant Commissioners of State tax

    (f) State tax Officers

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

Provided that, the officers appointed under the Punjab Value Added Tax Act, punjab Act 2005 shall be deemed to be the officers appointed under the provisions of No 8 of 2005 this Act.