Section 21(4A) in The Bengal Agricultural Income-Tax Act, 1944
(4A)[ An officer holding a higher post may, upon specific authorization of the Commissioner of Agricultural Income-tax, West Bengal, also exercise all the powers and perform all the duties of the Officers junior to him under this Act, including the powers and duties of the West Bengal Agricultural Income-tax Officers.] [Inserted by West Bengal Finance Act, 2018, (West Bengal Act 2 of 2018), dated 5.3.2018.]
