Section 3 in The West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
3. Taxing authorities. -
(1)For carrying out the purposes of this Act, the State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) and may, by notification, appoint persons to assist him.(2)Persons appointed under sub-section (1) to assist the prescribed authority shall exercise such powers as may be conferred, and perform such duties as may be required by oi under this Act, over such area or areas as may be specified by the State Government by notification.(3)The powers, duties or functions of the prescribed authority may be delegated to the persons appointed under sub-section (1) to assist him in accordance with such rules as may be prescribed.(4)The prescribed authority and the persons appointed under sub-section (1) to assist him shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.(5)Notwithstanding anything contained in sub-section (2), the prescribed authority may transfer any case or matter from any person appointed under sub-section (1) to assist him to any other person so appointed whether such person has jurisdiction over the area to which the case or matter relates or not, provided that such person is otherwise competent to deal with such case or matter in exercise of the powers or in performance of the duties referred to in sub-section (2).(6)The State Government may, by notification, set up check-posts or create barrier or both at various places in any part of the State.
