(1) This Act may be called the West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996.
(2) It extends to the whole of West Bengal.
(3) It shall come into force on such date as the State Government may, by notification, appoint.
Short title, extent and commencement.
2. In this Act, unless the context otherwise requires,— Definitions.
(a) "appropriate authority" means—
(i) the Central Government, or
(ii) the State Government, or
(iii) an undertaking of the Central Government or the State Government, or
(iv) any local authority, or
(v) any bank or other financial institution, or 211 The West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996.
[West Ben. Act Authorities and their jurisdiction.
(Section 3.)
(vi) the railway administration within the meaning of the Indian Railways Act, 1890, or
(vii) the Board of Trustees for a port within the meaning of the Major Port Trusts Act, 1963, or
(viii) the authority exercising any powers or jurisdiction in, or relating to, any port to which the Indian Ports Act, 1908, for the time being applies, or
(ix) Indian Airlines, or Air-India International, within the meaning of the Air Corporations Act, 1953;
(b) "commercial activity" means any activity in relation to trade, industry or agriculture of a trading or industrial concern relating to purchase, sale, manufacture, or processing, of goods, and includes import of goods into West Bengal or despatch of goods to any place outside West Bengal;
(c) "Director" means the Director of Revenue Intelligence appointed under clause (a) of sub-section (1) of section 3;
(d) "notification" means a notification published in the Official Gazette;
(e) "prescribed" means prescribed by rules made under this Act.