( 1) There shall be the following classes of. taxingr authori— Taxing ties for the purposes of this Act,-name1y,—-—— authorities and xluir
(a) Commissioner of Taxes;
appointment.
(b) Deputy Commissioner of Taxes;
(c) Takation Officer;
' (d) Additional'Taxat ion Officer;
(e) Inspectors.
(2) Commissioner of Taxes shall be the Commissioner under this Act and shall exercise such powers and perform such duties as may be required by or under the Act or the rules made there— under.
4 l(3) The state Government may, by notification in the OfficilGazette, appoint as many Taxation Officers, Additional TaxatioOfficers and Inspectors as may be necessary for carrying out thpurposes of this Act and may in the same or like notification definthe local limits of their jurisdiction.
umrxxr.
fiawmumnt.
(4) The powers and duties of the Commissioner, Taxatio.Officer and Additional Taxation Officer and Inspectors and thelrelation with one another shall be such as may be prescribed.
CHAPTER IV ASSESSMENT 7:' (1) Every person liable to pay tax under this Act shall submit to the assessing authority a return in such form and within such- time as may be prescribed:
Provided that a person in respect of whom the tax has been deducted under the provisions of section 11 shall, subject to the provisions in sub-secti'on (3) thereof, be exempt from the liability to submit a return under this sub—section.
(2) In the case of any person who has not furnished a return ‘under \sub—section (1) inspite of his liability to pay tax under this Act for any financial year, the assessing authority may serve in that year anotice, in the prescribed form, on such person requiringT him to furnishthe return; and such person shall thereupon furnish the return within the period specified in the notice:
Provided that any person offering to pay tax at the highest rate specified in the Schedule shall not be required to submit any return or to produce any evidence.