3.

(1) There shall be the following VAT authorities to assist the Commissioner:-

i. Additional Commissioner of Taxes,

ii. Deputy Commissioner of Taxes,

iii. Deputy Commissioner of Taxes (Appeals),

iv. Assistant Commissioner of Taxes (Administration),

v. Assistant Commissioner of Taxes (Assessment),

vi. Assistant Commissioner of Taxes (Check post),

vii. Assistant Commissioner of Taxes (Appeals),

viii. Assistant Commissioner of Taxes (Mobile Squad),

ix. Senior Superintendent of Taxes,

x. Superintendent of Taxes,

xi. Senior Inspector of Taxes,

xii. Inspector of Taxes,

xiii. Any other persons appointed as such by the State Government.

(2) Superintendence and Control. -

The Commissioner shall superintend the administration and the collection of taxes leviable under the Act and shall control all persons appointed to assist him thereunder. For the purposes of sub-section (2) of section 3, the State shall be divided into the following three VAT Zones comprising districts as mentioned against each Zone namely:

VAT Zone	Name of districts comprising the Zone
1. Kohima	Kohima, Phek and Wokha
2. Dimapur	Dimapur, Peren and Mon
3. Mokokchung	Mokokchung, Tuensang, Kiphire, Longleng and Zunheboto.

Each Zone shall be headed by an Assistant Commissioner of Taxes and each district by a Superintendent of Taxes but for a district having more than one ward there shall be Superintendents for each ward.