Appointment of Commissioner and other officers.

55. (1) The State Government may appoint a Commissioner for carrying out the purposes of this Act, and as many Additional Excise and Taxation Commissioners, Joint Excise and Taxation Commissioners, Deputy Excise and Taxation Commissioners, Assistant Excise and Taxation Commissioners, Excise and Taxation Officers, Assistant Excise and Taxation Officers and such other officers to assist him as it thinks fit and may authorise the Commissioner to appoint as many Taxation Inspectors and other officials to assist him as it thinks fit.

(2) The Commissioner shall have jurisdiction over the whole of the State and shall exercise all the powers conferred and perform all the duties imposed on the Commissioner, by or under this Act; and other officers appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act in the area of jurisdiction as may, from time to time, be assigned to them.