Section 21(1)(a) in The Bengal Agricultural Income-Tax Act, 1944
(a)the Commissioner of Agricultural Income-tax, [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.];(aa)[ the Additional Commissioner of Agricultural Income-tax, West Bengal] [Clause (aa) was first inserted by W.B. Act 12 of 1980. Thereafter, the present clauses (aa) and (aaa) were substituted by W.B. Act 15 of 1983.];(aaa)[ the Deputy Commissioner of Agricultural Income-tax, West Bengal] [Clause (aa) was first inserted by W.B. Act 12 of 1980. Thereafter, the present clauses (aa) and (aaa) were substituted by W.B. Act 15 of 1983.];