In exercise of the power conferred by sub-section (1) of section 4 of the West Bengal Value Added Tax Act, 2003, (West Ben. Act XXXVII of 2003) (hereinafter referred to as the said Act), the Governor is pleased hereby to appoint Special Commissioner of Commercial Taxes, appointed as such by the State Government under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), as Special Commissioner of Sales Tax under the said Act and he shall have such of the powers and shall be entitled to exercise such of the duties of the Commissioner of Sales Tax under the said Act, except those under sub-section (4) of section 3, proviso to clause (a) of sub-section (5) of section 22 and sub-section (13) of section 93 as are vested in him under the said Act.

2. This notification shall come into force with effect from the 1st day of April, 2005.