45[Appointment of Valuation Officers.
12A. 46(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].