(1) For carrying out the purposes of this Act, the State Government Taxing may appoint a person to be the Commissioner of Multi-storeyed Building authorities.
Tax, together with such other persons to assist him as the State Government may think fit and may specify the urban area or areas over which they shall exercise jurisdiction.
(2) Persons appointed under sub-section (I) shall exercise such powers and perform such duties as may be required by or under this Act or the rules made thereunder.
(3) All persons appointed under sub-section (1) shall be deemed 45 of 1860 to be public servants within the meaning of section 21 of the Indian Penal Code.
5. The assessment of the tax payable under this Act shall be made Assessment by the Commissioner in such manner as may be prescribed: of tax.
Provided that no assessment shall be made without giving the owner an opportunity of being heard.