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Section 3

The West Bengal Motor Spirit Sales Tax Act, 1974State Act of West Bengal · Act 11 of 1974

(1) The State Government shall prescribe an authority (hereinafterreferred to as the prescribed authority), for carrying out the purposes of this Act.

(2) The State Government may appoint, or may empower the prescribed authority to appoint, persons to assist the prescribed authority and the State Government or the prescribed authority, as the case may be, may specify the area or areas over which the persons so appointed shall exercise jurisdiction.

(3) Any power, duty or function, of the prescribed authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be made by the State Government.

(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.

Where this provision sits

ActThe West Bengal Motor Spirit Sales Tax Act, 1974
Section3
JurisdictionState of West Bengal
StatusIn force as published by the source

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