Section 6A: Taxing authorities

(1) For carrying out the purposes of this Act, the State Government shall appoint a Director of Lands and Buildings Tax and may appoint such number of Deputy Directors of Lands and Buildings Tax, Assistant Directors of Lands and Buildings Tax, Lands and Buildings Tax Officers and such other officer with appropriate designations as it may consider necessary. 14 substituted for the original word 'urban land', by cl.(a) of section 7 of the rajasthan amendment act no 15 of 1973 w.e.f 1.4.73. 15 substituted by section 7(b) ibid. 16 substituted by section 7(c) ibid. 17 substituted by section 7(d) ibid. 18 substituted by section 7(a) ibid. 19 substituted w.e.f 1-4-1973 vide section 5 of raj. act no. 15 of 1973 pub. in the raj.Gaz.part IV-A, extraordianry, date 1-4-1973 20 substituted vide section 7(f) ibid. (act no. 15 of 1973) 21 omitted vide section 7(g) ibid. (act no. 15 of 1973) 22 substituted vide section 7(a) ibid. (act no. 15 of 1973) 23 inserted vide section 8- ibid. (act no. 15 of 1973) (2) The Director shall have jurisdiction over the whole of the State and the other officers shall have jurisdiction, subject to any rules made in this behalf, over the whole of the State or over one or more urban areas or over any part of any urban area in the State as the State Government may, by notification in the Official Gazette, specify. (3) The Director and the other officers shall exercise such powers and perform such duties as may be conferred or imposed by or under this Act. (4) The Director may, subject to the rules made under the proviso to Article 309 of the Constitution, and the orders of the State Government, regulating the conditions of service, appoint such number of Inspectors and other persons with appropriate designations as the State Government may sanction, and such Inspectors and other persons shall exercise such powers and perform such duties as the Director may, subject to any rules made in this behalf, specify. (5) The State Government may, by notification, empower any officer of the State Government (including any officer of any local authority) to exercise such powers, discharge such duties and perform such functions under this Act in respect of such class of persons or class of lands and buildings or such areas as may be specified in the notification.