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