CHAPTER II

ADMINISTRATION

Officers under this Act.

Section 3

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:—

• (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,

• (b) Chief Commissioners of Central Tax or Directors General of Central Tax,

• (c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,

• (d) Commissioners of Central Tax or Additional Directors General of Central Tax,

• (e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,

• (f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,

• (g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,

• (h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and

(i) any other class of officers as it may deem fit:

Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944) shall be deemed to be the officers appointed under the provisions of this Act.

AI Explanation

Officers under this Act

The government will choose specific officers for this Act. This is mentioned in Section 3. The officers will have different titles based on their roles. Here's a list:

• (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
• (b) Chief Commissioners of Central Tax or Directors General of Central Tax,
• (c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,
• (d) Commissioners of Central Tax or Additional Directors General of Central Tax,
• (e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
• (f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
• (g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
• (h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax,
• (i) any other class of officers as it may deem fit.

It's important to note that officers appointed under the Central Excise Act, 1944, are also considered officers under this Act.

Appointment of Officers

The government will notify and appoint officers for the effective implementation of this Act. These officers will be assigned specific roles, and their titles will vary based on their responsibilities.

Provisions for Previous Officers

Those appointed under the Central Excise Act, 1944, will automatically be considered officers under this Act. This ensures a smooth transition and continuity of roles.

Conclusion

In conclusion, the government is taking steps to ensure the proper functioning of this Act by appointing officers with various responsibilities. The inclusion of officers from the Central Excise Act, 1944, is a seamless integration into the new framework.