3. Officers under this Act.—The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein: Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 4 · Authorisation of officers.Section 5 · Powers of officers.Section 6 · Authorisation of officers of central tax as proper officer in certain circumstances.Section 7 · Levy and collection.Section 8 · Power to grant exemption from tax.Section 9 · Payment of tax.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.