(1) For carrying out the purposes of this Act, the State Govenment shall appoint a Commissioner, to be called the Commissioner of Urban Land Taxes, West Bengal, together with such other persons to assist him as it thinks fit, and may specify the area or areas over which they shall exercise jurisdiction.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(3) Notwithstanding anything to the contrary contained in subsection (1), the Commissioner may transfer any case or matter from any person appointed under sub-section (1) to assist the Commissioner to any other person so appointed whether such other person has jurisdiction over the area to which the case or matter relates or not, provided he is otherwise competent to deal with such case or matter in exercise or performance of the powers or duites referred to in sub-section (2).
(4) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal 45 of 1860.
Code.
Delegation of powers by Commissioner.
Power of Commissioner to take evidence on oath, etc.
Indemnity.
9. Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers under this Act, except those under sub-section (3) of section 32, to any person appointed under sub-section (1) of section 8.
10 The Commissioner or any person appointed to assist him under sub-section (1) of section 8 shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 5 of 1908.
1908, while trying a suit, in respect of the following matters, namely:—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witnesses;
and any proceeding under this Act before the Commissioner, or any person appointed to assist him under sub-section (1) of section 8 shall be deemed to be a "judicial proceeding" within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code.
11. No suit, prosecution or other legal proceeding shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
24 The West Bengal Urban Land Taxation Act, 1976.
VIII of 1976.]
(Chapter V. Assessment and collection of taxes.— Sections 12-14.)
CHAPTER V Assessment and collection of taxes