In exercise of the power conferred by sub-section (1) of section 6 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

(1) to appoint the following persons to assist the Commissioner of Sales Tax for carrying out the purposes of the said Act,-

(a) Deputy Commissioners of Commercial Taxes as referred to in clause (k) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995, as Deputy Commissioners of Sales Tax;

(b) Assistant Commissioners of Commercial Taxes as referred to in clause (g) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995 as Assistant Commissioners of Sales Tax;

(c) Commercial Tax Officers as referred to in clause (j) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995, as Sales Tax Officers;

(d) Assistant Commercial Tax Officers as referred to in clause (m) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995, as Assistant Sales Tax Officers;

(e) Patrolmen as referred to in clause (n) of sub-rule (1) of rule 2 of the West Bengal Sales Tax Rules, 1995, as Patrolmen; and

(2) to specify that the area or areas over which the persons mentioned in clause (1) shall exercise jurisdiction under the said Act and the West Bengal Value Added Tax Rules, 2005 shall be the same as those over which such persons respectively shall exercise jurisdiction under the West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995.

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