Section 21 in The Bengal Agricultural Income-Tax Act, 1944
21. Agricultural Income-tax Authorities.
(1)There shall be the following classes of agricultural income-tax authorities for the purposes of this Act, namely:-(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.];(b)[the Assistant Commissioner of Agricultural Income-tax] [Words substituted by W.B. Act 15 of 1983.];(c)[West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] Agricultural Income-tax Officers.(d)[ any other class of Officers as the State Government may, by notification in the Official Gazette, specify.] [Inserted by West Bengal Finance Act, 2018, (West Bengal Act 2 of 2018), dated 5.3.2018.](2)The authorities specified in sub-section (1) shall be appointed by the [State] [substituted by the Adaptation of Laws Order, 1950.] Government.(3)The Commissioner of Agricultural Income-tax, [West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.], shall in respect of the whole of [West Bengal] [substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] exercise the powers conferred and perform the duties imposed on him by this Act and by such rules as may be prescribed.(3A)[] [Sub-section (3A) inserted by W.B. Act 12 of 1980.] The [Additional Commissioner of Agricultural Income-tax, West Bengal and the] [Words added by W.B. Act 15 of 1983.] [Deputy Commissioner of Agricultural Income-tax, West Bengal and any other class of Officers as specified under clause (d) of sub-section (1)] [Substituted 'Deputy Commissioner of Agricultural Income-tax, West Bengal' by West Bengal Finance Act, 2018, (West Bengal Act 2 of 2018), dated 5.3.2018.], shall exercise such powers of the Commissioner under this Act or the rules made thereunder, [* * *] [The words 'except the powers provided under section 37' omitted by W.B. Act 3 of 1999.], as may be delegated to him by the Commissioner with the approval of the State Government.(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.(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.] [Inserted by West Bengal Finance Act, 2018, (West Bengal Act 2 of 2018), dated 5.3.2018.](5)The [West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] Agricultural Income-tax Officers shall, in respect of such areas as the [State] [substituted by the Adaptation of Laws Order, 1950.] Government may by notification [determine] [[(i) See notification No. 81F.T.. dated the 11.10.47. published in Calcutta Gazette of 1947, Part I, page 238.(ii)See notification No. 1939 F.T. dated the 26.11.48, published in Calcutta Gazette of 1948. Part I, page 1610.(iii)See notification No.317 F.T. dated the 9.2.51, published in Calcutta Gazette of 1951. Part I, page 401, and(iv)See notification No.1237 F.T. dated the 17.7.53, published in Calcutta Gazette of 1953, Part I, page 2340.]], exercise the powers conferred and perform the duties imposed in them by this Act and by such rules as may be prescribed.
