Section 2(a) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(a)[ "Calcutta" means the area described in Schedule I to the Calcutta Municipal Corporation Act, 1980;] [Clause (a) substituted by W.B. Act 8 of 1990.](aa)[ "Commissioner" means the Commissioner of Agricultural Income-tax appointed under sub-section (2) of section 21 of the Bengal Agricultural Income-tax Act, 1944 ;] [Clause (aa) inserted by W.B. Act 3 of 1999.]
