Other persons appointed to assist the Commissioner.
6. (1) The State Government may appoint such other persons to assist the Commissioner as it thinks fit and may specify the area or areas over which such persons shall exercise jurisdiction.
(2) The persons appointed under sub-section (1) shall exercise such powers as may be conferred or prescribed by this Act or delegated to them in writing by the Commissioner under sub-section (4) of section 3.
(3) Any person appointed to assist the Commissioner, under the West Bengal Sales Tax Act, 1994, and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such person ceases to be the person to assist the Commissioner.
Additional Commissioner.
5. (1) The State Government may appoint one or more persons to be the Additional Commissioner of Sales Tax, and such person or persons shall assist the Commissioner.
(2) An Additional Commissioner shall have such powers, and shall be entitled to perform such of the duties, of the Commissioner as the State Government, by notification, specify.
(3) Any reference to the Commissioner in this Act shall, in respect of the powers and duties specified in the notification under sub-section (2), be deemed to include a reference to an Additional Commissioner.
(4) Any person appointed as the Additional Commissioner under the West Bengal Sales Tax Act, 1994, and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Additional Commissioner.
