Section 3 - Officers under this Act. - Mizoram 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 Taxes, (b) Joint Commissioners of Taxes, (c) Deputy Commissioners of Taxes, (d) Assistant Commissioners of Taxes, (e) Superintendents of Taxes, and (f) Inspectors of Taxes; Provided that, the officers appointed under the Mizoram Value Added Tax Act, 2005 shall be deemed to be the officers appointed under the provisions of this Act,