The Government shall, by notification,appoint the following classes of officers for the purposes of this Act, namely:-
(a) Commissioner of State tax
(b) Additional Commissioners of State tax,
(c) Joint Commissioners of State tax,
(d) Deputy Commissioners of State tax ,
(e) Assistant Commissioners of State tax
(f) State tax Officers
(g) any other class of officers as it may deem fit:
Provided that, the officers appointed under the Punjab Value Added Tax Act, punjab Act 2005 shall be deemed to be the officers appointed under the provisions of No 8 of 2005 this Act.