3. Appointment of a Commissioner and other officers

(1) The Government may, by notification, appoint a Commissioner of profession tax to exercise the powers and perform the functions conferred on or entrusted to him by or under this Act.

(2) The Government may also appoint an assessing authority, appellate authority and such number of  other officers as they deem fit for the purpose of  exercising the powers and performing the functions respectively conferred on or entrusted to them by or under this Act.