(1) The Government shall, for carrying out the purposes of this Act, appoint a person to be the Commissioner of Sales Tax.

(2) The Government may appoint such other persons under any prescribed designation including a Special Commissioner, an Additional Commissioner, a Special Additional Commissioner, a Joint Commissioner, a Deputy Commissioner, an Assistant Commissioner, a Sales Tax Officer, or an Assistant Sales Tax Officer to assist the Commissioner and they shall exercise such powers as may be conferred, and discharge such functions as may be required, by or under this Act within such local area as may be assigned by the Commissioner.

(3) The Commissioner shall have jurisdiction over the whole of the State and the other persons appointed under sub-section (2) shall, within such areas as the Commissioner may, by general or special order specify, exercise such powers as are, or may be conferred and discharge such functions as may be required, by or under this Act.

(4) Without prejudice to any other functions that the Commissioner may perform under the provisions of this Act, he shall exercise the following powers and discharge the following functions:-

(a) to superintend and control all persons employed in the executive administration of tax;

(b) subject to the provisions of this Act and the rules, to make rules of procedure and conduct of administration for the guidance of persons subordinate to him;

(c) to call for any record from any subordinate officer and also to call for any paper or document in connection with any assessment under this Act;

(d) to inspect the records and to superintend the work of officers subordinate to him and their offices.