(1) For every district, the State Government shall, by notification in the Official Gazette, appoint a Chief Sales Commissioner, as many Sales Commissioners and Tehsildars (Sales) or Naib-Tehsildars (Sales), as may be necessary for the purpose of performing the functions assigned to them by or under this Act.
(2) Subject to the general superintendence and control of the State Government the Commissioner shall control the Chief Sales Commissioners, the Sales Commissioners, Tehsildars (Sales) and Naib Tehsildars (Sales) in his division and the Chief Sales Commissioner shall control the Sales Commissioner, Tehsildars (Sales) and Naib Tehsildars (Sales) in his district.]