–The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. 1. Ins. by Act 32 of 2018, s. 2 (w.e.f. 1-2-2019). * Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh. 5