Section 30 of Sales Tax Act 1990 deals with:

A. De-Registration

B. Delegation of Powers

C. Appointment of Officers & Their Powers

D. None of these


30. Appointment of officer.—

For the purposes of this Act, the board may, by notification in the official Gazette, appoint in relation to any area, any case or class of cases specified in the notification, any person to be-

(a) a Collector of Sales Tax;

(b) a Collector of Sales Tax (Appeals);

(c) an Additional Collector of Sales Tax;

(d) a Deputy Collector of Sales Tax; 

(e) an Assistant Collector of Sales Tax;

(f) a Superintendent of Sales Tax;

(ff) a Senior Auditor of Sales Tax;

(g) an officer of sales tax with any other designation. 

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