Section 3 - Officers under this Act. - Nagaland Goods and Services Tax Act, 2017

CHAPTER II ADMINISTRATION Officers under this Act. 3. The Government shall, by notification , appoint the following classes of officers for the purposes of this Act, namely: ( a) Principal Commissioner or Chief 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 Nagaland Value Added Tax Act, 2005 (4 of 2005) shall be deemed to be the officers appointed under the provisions of this Act.