Section 3 - Officers under this Ordinance. - Kerala Goods and Services Tax Ordinance, 2017

CHAPTER II ADMINISTRATION 3. Officers under this Ordinance.- The Government shall, by notification, appoint the following classes of officers for the purposes of this Ordinance, 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 Kerala Value Added Tax Act, 2003 (30 of 2004) and the Kerala General Sales Tax Act, 1963 (15 of 1963) shall be deemed to be the officers appointed under the provisions of this Ordinance.