(1) The State Government shall prescribe an authority (hereinafter referred 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.
20 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 1972.1 (Sections 5-8.)
(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 prescribed.
5. The prescribed authority and the persons appointed under subsection (2) of section 4 shall be deemed to be public servants within the 45 of 1860. meaning of section 21 of the Indian Penal Code.
CHAFFER III Levy and collection of taxes on entry of goods into the Calcutta Metropolitan Area