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

(a) Commissioner of State tax,

(b) Special Commissioners of State tax,

(c) Additional Commissioners of State tax,

(d) Joint Commissioners of State tax,

(e) Deputy Commissioners of State tax,

(f) [ Assistant Commissioners of State Tax, [Substituted by Maharashtra Act No. 26 of 2018, dated 31.3.2018.]

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