State Act
Section 3. Authorities.
The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955
This Act was repealed on a date we do not have by the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (20 of 1962), s.24(1); it may still apply to matters that began before then.
3. (1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act. (2) The State Government or the prescribed authority may appoint persons to assist the prescribed authority. (3) Any powers, duties or functions of the prescribed authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be prescribed. (4) The prescribed authority and the persons appointed under sub-section (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.