The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Section 4. Taxing authorities.
(1) The Chief Commissioner may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as he thinks fit.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
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