may, in addition to the officers as may be notified
by the
Government
under section 3, appoint such persons as it may think fit to
be the officers under this Act.(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax
below the rank of Assistant
Commissioner of central tax for the administration of this Act.