Section 3. Officers under this Act

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

Officers
under this
Act.
List is
indicative (a) Commissioner of State tax,
(b) Special Commissioners of State tax,
(c) Additional Commissioners of State tax,
(d) Joint Commissioners of State tax,
(e) Deputy Commissioners of State tax,
(f) Assistant Commissioners of State tax, and
(g) any other class of officers as it may deem fit:


Provided that, the officers appointed under the Delhi Value Added Tax Act, 2004 shall be
deemed to be the officers appointed under the provisions of this Act