Bare ActsThe West Bengal Motor Spirit Sales Tax Act, 1974

Section 3

Amendment status not verified — confirm the current text below against the official source.

(1) The State Government shall prescribe an authority (hereinafterreferred to as the prescribed authority), for carrying out the purposes of this Act. (2) The State Government may appoint, or may empower the prescribed authority to appoint, persons to assist the prescribed authority and the State Government or the prescribed authority, as the case may be, may specify the area or areas over which the persons so appointed shall exercise jurisdiction. (3) Any power, duty or function, of the prescribed authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be made by the State Government. (4) The prescribed authority and the persons appointed under sub-section (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

Section 3 – The West Bengal Motor Spirit Sales Tax Act, 1974 | DailyLaw.ai