State Act
Section 3. Commissioner and other officers.
The Punjab Tax on Luxuries Act, 2009
This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before then.
3. (1) For carrying out the purposes of this Act, the State Government may, by notification in the Official Gazette, appoint an officer, to be the Commissioner and such other officers to assist him, as it may deem appropriate. (2) The commissioner shall have jurisdiction over whole of the State of Punjab and shall have all the powers and perform all the duties, conferred or imposed upon him by or under this Act. All other officers, appointed under sub-section (1), shall exercise such powers, as may be conferred upon them by the State Government. (3) Every Officer, appointed under sub-section (1), to assist the Commissioner, shall exercise his powers, subject to the general superintendence and control of the Commissioner.