Section 3 in The West Bengal Building Tax Act, 1996.
3. Taxing authorities. -
(1)For carrying out the purposes of the this Act, the State Government, by notification published in the Official Gazette, shall prescribe an authority (hereinafter referred to as the prescribed authority), and may appoint such officers to assist the prescribed authority and to exercise jurisdiction, powers and authority over such area or areas, as may be specified therein.(2)Subject to such restrictions and conditions as may be prescribed, the prescribed authority may, by an order in writing, delegate any of its powers and authority under this Act, except the power under sub-section (4) of section 20, to any other officers appointed under sub-section (1) to assist it.(3)The officers appointed under sub-section(l) to assist the prescribed authority shall exercise such powers and authority, and perform such duties, of the prescribed authority under this Act as may be delegated to them under sub-section (2).(4)Notwithstanding anything to the contrary contained in sub-section(l), the prescribed authority may transfer any case or matter from any officer appointed under sub-section (1) to assist the prescribed authority, whether such officer has jurisdiction over the area to which the case or matter relates or not, provided such officer is otherwise competent to deal with the case or matter in exercise of the powers, or in performance of the duties, referred to in sub-section (2).(5)The prescribed authority may transfer to, or withdraw to himself from, any officer any case or matter which any other officer appointed under sub-section (1) to assist the prescribed authority is competent to deal with in exercise of the powers and authority delegated to him under sub-section (2) or transfer from any such officer any such case or matter to any other officer appointed under sub-section (1), who is otherwise competent to deal with such case or matter under sub-section (2), to deal with such case or matter.(6)The prescribed authority and the officers appointed under subsection (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
