¹[12A.  Appointment of Valuation Officers.— (1)  The Central Government may appoint as many Valuation Officers as it thinks fit.

   (2)  Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, a wealth-tax authority may appoint as many overseers, surveyors and assessors as may be necessary to assist the Valuation Officers in the performance of their functions.]