Section 7 in The Bengal Electricity Duty Act, 1935
7. Inspecting officers. -
(1)The [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] may, by notification in the [Official Gazette] [Words substituted for the words 'Calcutta Gazette' by the Government of India (Adaptation of Indian Laws) Order, 1937.], appoint inspecting officers to inspect the books of account required by section 6 to be kept. Such officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder.(2)Every officer appointed under this section shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
