Delhi Sales Tax, 1975
CHAPTER III- Sales Tax Authorities and Appellate Tribunal, 9. Sales tax authority
(1) For carrying out the purposes of this Act, the 1[ Lieutenant Governor] shall appoint a person to be the Commissioner of Sales Tax.
(2) To assist the Commissioner in execution of his functions under this Act, the 2[ Lieutenant Governor] may appoint as many Additional Commissioners of Sales Tax, Sales Tax Officers and such other persons with such designations as the Administrator thinks necessary.
(3) The Commissioners shall have jurisdiction over the whole of Delhi and the other persons appointed under sub-section (2) shall have jurisdiction over such areas as Commissioner may specify.
(4) The Commissioner and other persons appointed under sub-section (2) shall exercise the powers may be conferred, and perform the duties as required by or under this Act.
1. Subs. for “Administrator” by Delhi Act 1 of 1998, w.e.f. 2.3.1998.
2. Subs. for “Administrator” by Delhi Act 1 of 1998, w.e.f. 2.3.1998