BENGAL FINANCE (SALES TAX) (WEST BENGAL AMENDMENT) ACT, 1951

Act No. 24 of 1951

18th October, 1951

An Act further to amend the Bengal Finance (Sales Tax) Act, 1941. Whereas it is expedient further to amend the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of 1941), for the purposes and in the manner hereinafter appearing; It is hereby enacted as follows:--

S.1 Short Title

This Act may be called the Bengal Finance (Sales Tax) (West Bengal Amendment) Act, 1951.

S.2 Insertion of New Section 3A

After section 3 of the Bengal Finance (Sales Tax) Act, 1941, the following section shall be inserted, namely:--

3A. "Additional Commissioner--

• (1) The State Government may appoint a person to be the Additional Commissioner of Commercial Taxes (hereinafter referred to as the Additional Commissioner).
• (2) The Additional Commissioner shall have such of the powers and shall be entitled to exercise such of the duties of the Commissioner as the State Government may, by notification in the Official Gazette, direct.
• (3) References to the Commissioner in this Act, shall, in respect of the powers and duties referred to in sub-section (2), be deemed to include references to the Additional Commissioner.
• (4) The Commissioner may transfer to, or withdraw to himself from, the Additional Commissioner any case or matter with which the Additional Commissioner is competent to deal in exercise or performance of the powers or duties referred to in sub-sect