Section 21(3A) in The Bengal Agricultural Income-Tax Act, 1944
(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.
