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Section 4

The West Bengal Sales Tax Act, 1994State Act of West Bengal · Act 49 of 1994

(1) The State Government may appoint a person to be the Special Commissioner of Commercial Taxes.

(2) The Special Commissioner shall have such powers, and shall be entitled to perform such duties, of the Commissioner as the State Government may by notification specify.

(3) Any reference to the Commissioner in this Act shall, in respect of the powers and duties specified in the notification under sub-section (2), be deemed to include a reference to the Special Commissioner.

(4) The Commissioner may, notwithstanding anything contained in sub-section (2), withdraw to himself from the Special Commissioner any case or matter which the Special Commissioner is competent to deal with in exercise or performance of the powers or duties specified in the notification under sub-section (2).

454 The West Bengal Sales Tax Act, 1994.

XLIX of 1994.]

(Chapter 1L—Taxing Authorities, Appellate and Revisional Board and Bureau.—Sections 5, 6.)

Where this provision sits

ActThe West Bengal Sales Tax Act, 1994
Section4
JurisdictionState of West Bengal
StatusIn force as published by the source

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