Section 14(5) in The West Bengal Luxury Tax Act, 1994
(5)The prescribed authority shall assign such functions of the Bureau to such officers of the Bureau as it may deem fit, and any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall, when appointed in the Bureau, be competent to exercise all the powers which are exercisable by such person under this Act and the rules made thereunder.
