{"act":{"id":"assam-goods-services-tax-act-2017","short_title":"The Assam Goods and Services Tax Act, 2017","long_title":null,"act_number":"28","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Assam","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf","url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"3","heading":null,"text":"The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :- (a) Principal or Chief Commissioner of State tax, (b) Commissioner of State tax, (c) Special Commissioners of State tax, (d) Additional Commissioners of State tax, (e) Joint Commissioners of State tax, (f) Deputy Commissioners of State tax, (g) Assistant Commissioners of State tax, (h) Superintendent of State tax, (i) Inspector of State tax, and (j) any other class of officers as it may deem fit: Provided that, the officers appointed under the Assam Value Added Tax Assam Act Act, 2003 shall be deemed to be the officers appointed under the provisions of VIII of 2005 this Act.","html":"<p>The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :- (a) Principal or Chief Commissioner of State tax, (b) Commissioner of State tax, (c) Special Commissioners of State tax, (d) Additional Commissioners of State tax, (e) Joint Commissioners of State tax, (f) Deputy Commissioners of State tax, (g) Assistant Commissioners of State tax, (h) Superintendent of State tax, (i) Inspector of State tax, and (j) any other class of officers as it may deem fit: Provided that, the officers appointed under the Assam Value Added Tax Assam Act Act, 2003 shall be deemed to be the officers appointed under the provisions of VIII of 2005 this Act.</p>","words":116,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/3/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}