Section 21(5) in The Bengal Agricultural Income-Tax Act, 1944
(5)The [West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] Agricultural Income-tax Officers shall, in respect of such areas as the [State] [substituted by the Adaptation of Laws Order, 1950.] Government may by notification [determine] [[(i) See notification No. 81F.T.. dated the 11.10.47. published in Calcutta Gazette of 1947, Part I, page 238.(ii)See notification No. 1939 F.T. dated the 26.11.48, published in Calcutta Gazette of 1948. Part I, page 1610.(iii)See notification No.317 F.T. dated the 9.2.51, published in Calcutta Gazette of 1951. Part I, page 401, and(iv)See notification No.1237 F.T. dated the 17.7.53, published in Calcutta Gazette of 1953, Part I, page 2340.]], exercise the powers conferred and perform the duties imposed in them by this Act and by such rules as may be prescribed.
