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Section 3

The West Bengal Sales Tax Act, 1954State Act of West Bengal · Act 4 of 1954

(7) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act.

Taxing authorities.

(2) The State Government or the prescribed authority may appoint persons to assist the prescribed authority.

the prescribed (3) Any powers, duties or functions of authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be prescribed.

4) The prescribed authority and the persons under sub-section (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. Act XL appointed of 1860.

Liability to paynent off tax.

4 centum of his turnover.

Every dealer shall pay a tax at the rate of three per

Where this provision sits

ActThe West Bengal Sales Tax Act, 1954
Section3
JurisdictionState of West Bengal
StatusIn force as published by the source

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