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