Amendment status not verified — confirm the current text below against the official source.
(1) For carrying out the purposes of this Act, the State Govenment shall appoint a Commissioner, to be called the Commissioner of Urban Land Taxes, West Bengal, together with such other persons to assist him as it thinks fit, and may specify the area or areas over which they shall exercise jurisdiction. (2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act. (3) Notwithstanding anything to the contrary contained in sub- section (1), the Commissioner may transfer any case or matter from any person appointed under sub-section (1) to assist the Commissioner to any other person so appointed whether such other person has jurisdiction over the area to which the case or matter relates or not, provided he is otherwise competent to deal with such case or matter in exercise or performance of the powers or duites referred to in sub-section (2). (4) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal 45 of 1860. Code. Delegation of powers by Commis- sioner. Power of Commis- sioner to take evidence on oath, etc. Indemnity.