State Act
Section 3. Cess authorities.
The West Bengal Motor Transport Workers' Welfare Cess Act, 2010
3. (1) The State Government shall, by notification, appoint an officer or authority for a specific district or area, and shall appoint such other officers of the State Government to assist the officer or the authority as the State Government may think fit, for carrying out the purposes of this Act. The State Government may appoint different officers or authorities for different areas. (2) An officer or authority appointed under sub-section (1) shall submit returns of cess collected to such officer or authority in such form, in such manner and at such intervals as may be prescribed. (3) An officer or authority and such other officers appointed under sub-section (1) to assist the officer or authority, shall have jurisdiction over such areas as may be notified. (4) The officers appointed to assist the officer or the authority appointed under sub-section (1) in a specified area shall exercise such powers as may be delegated to them by the officer or the authority. (5) An officer or authority and the officers appointed to assist the officer or the authority under sub-section (1) shall be deemed to be public servant within the meaning of section 21 of the Indian Penal Code, 1860. (6) No suit, prosecution or other legal proceedings shall lie against the officer or the authority or the other officers appointed under sub-section (1) for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.