State Act

4

Section 4. Taxing authorities.

The West Bengal Multi-storeyed Building Tax Act, 1975

Act no. 19 of 19751975RepealedWest Bengal (State Act)

This Act was repealed on a date we do not have by West Bengal Act XVII of 1979, s.25(1); it may still apply to matters that began before then.

4. (1) For carrying out the purposes of this Act, the State Government may appoint a person to be the Commissioner of Multi-storeyed Building Tax, together with such other persons to assist him as the State Government may think fit and may specify the urban area or areas over which they shall exercise jurisdiction. (2) Persons appointed under sub-section (1) shall exercise such powers and perform such duties as may be required by or under this Act or the rules made thereunder. (3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.