In the Principal Act, forthe existing Section 14 and the marginal heading thereof, the following shall be substituted, namely:-
14. Appointment of collecting agent:
(1) For carryingout the purposes ofthis Act, the State Government may appoint any of its department officer as its agent (hereinafier called "the collecting agent ") responsible for levy and collection of the tax under this act from such person or class of persons as may be prescribed.
(2) Upon such appointment, it shall be the duty of such collecting agents to cany out such functions under this Act in the manner prescribed, and to render full and complete account of the tax levied and collected to the Commissioner in such manner and at such time as he may require.
(3) The collecting agent and every officer authorized by it in this behalf shall for the purposes of collecting of the tax, have all the powers of the assessing authority and also any ofthe powers that may be prescribed.
(4) It shall lawful for the Commissioner or any officer duly authorized by him to have access to and to require production and examination of any books register, accounts or documents maintained orrequired to be maintained by the collecting agent for the produce such books, register, account or documents for inspection.