State Act

THE KARNATAKA SALES TAX ACT, 1957

3. Appointment of Commissioner, 1[2[Additional Commissioner]1]2, 2[Joint Commissioners]2 of Commercial Taxes, 2[Deputy Commissioners]2 of Commercial Taxes, 2[Assistant Commissioner of Commercial Taxes]2, a 3[State Representative]3 and 2[Commercial Tax Officer]2.- 4[(1)]4 The State Government may appoint a Commissioner of Commercial Taxes and as many 1[2[Additional Commissioner]2]1 of Commercial Taxes, 2[Joint Commissioners]2 of Commercial Taxes, 2[Deputy Commissioner]2 of Commercial Taxes, 3[Assistant Commissioner of Commercial Taxes]2, 3[a State Representative]3 and 2[Commercial Tax Officers]2, as they think fit for the purpose of performing the functions respectively conferred on them by or under this Act 5[or by or under any other law for the time being in force.]5 6[x x x]6 1[(1-A) The Commissioner may, empower an officer not below the rank of a 3[Assistant Commissioner of Commercial Taxes]3 2[or an Advocate or a Chartered Accountant or a Sales Tax Practitioner enrolled in the prescribed manner]2 to perform the functions of a State Representative.]1 1[(2) In proceedings before the Appellate Tribunal, the State Representative shall be competent,— (i) to prepare and sign applications, appeals and other documents; (ii) to appear, represent, act and plead; (iii) to receive notices and other processes; and (iv) to do all other acts connected with such proceedings, on behalf of the State Government or any officer appointed under this Act.]11