5. Additional Commissioner

(1) The State Government may appoint one or more persons to be Additional Commissioners of Sales Tax, and such person or persons shall assist the Commissioner.

(2) An Additional Commissioner shall have such of the powers, and shall be entitled to perform such of the duties, of the Commissioner as the State Government may, 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.