Punjab Sales Tax on Services Act, 2012

Chapter-VII

APPOINTMENT OF AUTHORITIES AND THEIR POWERS

From: 2023-11-01 - To: 0000-00-00 39. Appointment of authorities .- (1) For purposes of this Act and the rules, the Authority may, in the prescribed manner and by notification in the official Gazette, appoint in relation to any area or cases specified in the notification, any person to be a: (a) Commissioner; (b) Commissioner (Appeals); (c) Additional Commissioner 1[***]; (d) Deputy Commissioner; (e) Assistant Commissioner; (f) Audit Officer 1[***]; 2[(ff) Audit-cum-Risk Compliance Officer;] 3[(fff) Enforcement Officer 1[***];] (g) Inspector 1[***]; or (h) An officer of the Authority with any other designation. (2) The Commissioner (Appeals) and the Commissioner shall be subordinate to the Authority. (3) The Additional Commissioners, Deputy Commissioners and the Assistant Commissioners shall be subordinate to the Commissioner and unless otherwise directed by the Authority or the Commissioner, both the Deputy Commissioner and the Assistant Commissioner shall also be subordinate to the Additional Commissioner. 4[(4) Risk Compliance Officers, Enforcement Officers, Audit Officers, Inspectors and other officers of equal or lower designations, if any, shall be subordinate to the Deputy Commissioner or, as the case may be, to the Assistant Commissioner or as the Authority may, from time to time, specify.] (5) The Authority may designate any Deputy Commissioner supervisory incharge of any Assistant Commissioner either by name or by designation in any of its subordinate offices…