The Commissioner shall superintend the administration and the collection of tax leviable under the Act and shall control all persons appointed to assist him thereunder. The State for the purpose of tax administration, shall be divided into the following five ranges comprising the districts as mentioned against each, namely-
Each range shall be headed by a Joint Excise and Taxation Commissioner, each district by a Deputy Excise and Taxation Commissioner and each circle by an Excise and Taxation Officer or an Assistant Excise and Taxation Officer, as the case may be.