Bare ActsThe West Bengal State Tax On Consumption Or Use Of Goods Act, 2001

Section 3

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

(I) The State Government shall appoint an authority (hereinafter Taxing referred to as the prescribed authority) for varying out the purposes of authorities. this Act. (2) The State Government may appoint such other persons, being the officers of the State Government, to assist the prescribed authority as the State Government may think fit and may specify the area or areas over which such persons shall exercise jurisdiction. (3) Persons appointed under sub-section (2) shall exercise— (a) such power as may he prescribed: or (h) such power as may he delegated to them in writing by the prescribed authority, where no prescription is made as referred to in clause (a). (4) The prescribed authority and the persons appointed under sub- section (2) shall he deemed to be public servants within the meaning of section 2.41 of the Indian Penal Code. (5) No suit, prosecution or other legal proceedings shall lie against the prescribed authority or the persons appointed under sub-section (2) for anything which is in good faith done, or intended to he done, under this Act or the rules made thereunder.

Section 3 – The West Bengal State Tax On Consumption Or Use Of Goods Act, 2001 | DailyLaw.ai