Amendment status not verified — confirm the current text below against the official source.
(1) The State Government shall prescribe an autho- rity (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act. (2) The State Government may appoint persons to assist (3) Any powers, duties or authority may be delegated to sub-section (2) in accordance prescribed. or the prescribed authority the prescribed authority. functions of the prescribed the persons appointed under with such rules as may be Tax on entry of goods in a local area. (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. Act XLV of 1860.