Section 21(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)[The [Assistant Commissioners of Agricultural Income-tax and any other class of Officers as specified under clause (d) of sub-section (1)] [Words substituted by W.B. Act 15 of 1983.]], shall exercise in respect of [such areas as the State Government may, by notification in the Official Gazette, determine] [Words substituted by W.B. Act 15 of 1983.] all the powers provided under section 34 and such powers of the Commissioner under this Act or the rules made thereunder, except the powers provided under section 37, as may be delegated to him by the Commissioner with the approval of the [State] [substituted by the Adaptation of Laws Order, 1950.] Government.
