Section 3
of State Sales Tax Enactment 1998
Section 3
(1)
There shall be appointed by the Minister by notification in the Gazette, a member of the State Public Service to be the Director of State Sales Tax who shall be responsible generally for the carrying out of the provisions of this Enactment and the superintendance of all matters relating to the State sales tax including collection thereof subject to the direction and control of the Minister.
(2)
For the purposes of assisting the Director in the discharge of his powers and duties under this Enactment, there may be appointed by the Minister, by notification in the Gazette, from among members of the State Public Service such number of State Sales Tax Officers as may be necessary.
(3)
A State Sales Tax Officer shall exercise such powers and perform such duties vested in the Director by this Enactment as may be delegated to him in writing by the Director from time to time.
(4)
The Director may also by instrument in writing delegate, subject to such conditions and restrictions as he may think fit to impose, the exercise of such of his powers or the performance of such of his duties vested in him by this Enactment to any person.
Charge to tax.