Section 21(1) in The Bengal Agricultural Income-Tax Act, 1944
(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.]
