In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendments in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rules) :-

Amendment

In the said rules,-

(1) in CHAPTER I, in rule 2, in sub-rule (1),-

a) in clause (b), after the word "means", insert the words "such Additional Commissioner as the Commissioner or the Special Commissioner may direct, or";

(b) in clause (c),-

(i) after the word "means", insert the words "the Deputy Commissioner or"; and

(ii) after the words "business in West Bengal," insert the words "the Deputy Commissioner or";

2. in CHAPTER XVII,-

(a) in PART I, in rule 239, in sub-rule (1), for the words "Deputy Commissioner in rank:', substitute the words "Deputy Commissioner in rank and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner in rank:";

(b) in PART II, in rule 244, in sub-rule (2),-

(i) after clause (b), insert the following clause :-

(bb) passed by a Deputy Commissioner shall, in the first instance, be made to such Additional Commissioner as the Commissioner or the Special Commissioner may direct,";

(ii) for clause (d), substitute the following clauses :-

(d) passed in the first instance under clause (b) by a Deputy Commissioner, shall be made to such Additional Commissioner as the Commissioner or the Special Commissioner may direct.

(e) passed in the first instance under clause (bb) by an Additional Commissioner, shall be made to the Commissioner.";

(c) in PART III, in rule 249, in sub-rule (6), in clause (d), for the words "an Additional Commissioner", substitute the words "Special Commissioner or an Additional Commissioner".

2. This notification shall be deemed to have come into force with effect from the 4th day of August, 2004.