3.—(1) The Minister must appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint such number of Deputy Comptrollers and Assistant Comptrollers of Property Tax as may be necessary.
(2) A Deputy Comptroller and an Assistant Comptroller of Property Tax have, subject to the directions of the Comptroller, all the powers conferred by this Act on the Comptroller except the powers conferred by sections 6 and 39.
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