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

CHAPTER II ADMINISTRATION Officers under this Act. 3. The Government shall, by notification, specify the following classes of officers for the purposes of this Act, namely:- (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 Manipur Value Added Tax Act, 2004 shall be deemed to be the officers appointed under the provisions of this Act.