(2)in section 21,-(a)in sub-section (1), after clause (c), the following clause shall be inserted:-"(d) any other class of Officers as the State Government may, by notification in the Official Gazette, specify.";(b)in sub-section (3A), for the words "Deputy Commissioner of Agricultural Income-tax, West Bengal", the words, letter, figure and brackets "Deputy Commissioner of Agricultural Income-tax, West Bengal and any other class of Officers as specified under clause (d) of sub-section (1)" shall be substituted;(c)in sub-section (4), after the words "Assistant Commissioners of Agricultural Income-tax", the words, letter, figure and brackets Assistant Commissioners of Agricultural Income-tax and any other class of Officers as specified under clause (d) of sub-section (1)" shall be substituted;(d)alter sub-section (4), the following sub-section shall be inserted:-"(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.".
