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State of West Bengal - Section

Section 3 in The West Bengal Luxury Tax Act, 1994

3. Taxing authorities.

(1)The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority), and shall appoint such other persons, being the officers of the State Government, to assist the prescribed authority as the State Government may think fit, for carrying out the purposes of this Act, and may specify the area or areas over which such persons shall exercise jurisdiction.
(2)Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(3)The prescribed authority and the persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
(4)Subject to such restrictions and conditions as may be prescribed, the prescribed authority may, by order in writing, delegate any of its powers and duties under this Act, except those under sub-section (6) of section 19, to any person appointed under sub-section (1) to assist it.
(5)No suit, prosecution or other legal proceedings shall lie against the prescribed authority or the persons appointed under sub-section (1) to assist it, for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(6)[ Notwithstanding anything to the contrary contained in sub-section (1), the prescribed authority may transfer any case or matter from any person appointed under sub-section (1) to any other person so appointed, whether such other person has jurisdiction over the area to which the case or matter relates or not, provided he is otherwise competent to deal with such case or matter in exercise of the powers, or in performance of the duties, referred to in sub-section (2).] [Sub-Section (6) inserted by West Bengal Act 23 of 1997.]