Commissioner.
3. (1) For carrying out the purposes of this Act, the State Government may appoint a person to be the Commissioner of Sales Tax.
(2) The Commissioner appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(3) The Commissioner may —
(a) withdraw to himself from a Special Commissioner, or an Additional Commissioner, or any person appointed under section 6 any case or matter which the Special Commissioner or the Additional Commissioner or such person is competent to deal with in exercise or performance of the powers or duties specified under sub-section (2) of section 4 or sub-section (2) of section 5 or sub-section (2) of section 6 respectively;
(b) transfer any case or matter from a Special Commissioner competent to deal with the same to another Special Commissioner so competent;
(c) transfer any case or matter from an Additional Commissioner competent to deal with the same to another Additional Commissioner so competent; or
(d) transfer any case or matter from any person appointed under section 6 competent to deal with the same to another person appointed under that section so competent.
(4) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by an order in writing, delegate any of his powers under this Act except those under sub-section (13) of section 93.
(5) Any person appointed as the Commissioner under the West Bengal Sales Tax Act, 1994, and continuing in office as such immediately before the appointed the day, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner.
