(1) There may be appointed a person to be the Commissioner of Commercial Tax and the following category of officers to assist him, namely.

(a) Special Commissioner of Commercial Tax;

(aa) Director of Commercial Tax;

(b) Additional Commissioner of Commercial Tax;

(c) Deputy Commissioner or Additional Deputy Commissioner of Commercial Tax;

(d) Assistant Commissioner or Additional Assistant Commissioner of Commercial Tax;

(e) Commercial Tax Officer or Additional Commercial Tax Officer;

(f) Assistant Commercial Tax Officer;

(g) Inspector of Commercial Tax.and

(h) Taxation Assistant.

(2) The Commissioner of Commercial Tax, the Special Commissioner of Commercial Tax, the Director of Commercial Tax and the Additional Commissioner of Commercial Tax shall be appointed by the State Government and the other officers referred to in sub-section (1) shall be appointed by the State Government or such other authority as it may direct.

(3) The Commissioner of Commercial Tax, Special Commissioner of Commercial Tax, the Director of Commercial Tax and the Additional Commissioner of Commercial Tax shall exercise all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act throughout the State and for this purpose any reference to the Commissioner in this Act, shall be construed as a reference to the Special Commissioner of Commercial Tax, the Director of Commercial Tax and the Additional Commissioner of Commercial Tax.

(4) Other officers referred to in sub-section (2) and Appellate Authority shall, within such areas as the appointing authority may, by general or special order specify, exercise such powers as may be conferred and perform such duties as may be imposed by or under this Act.