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), the Governor is pleased hereby to specify the territorial jurisdiction of areas of different Charges, Circles, Ranges and Checkposts and the addresses of offices of such Charges, Circles, Ranges and Checkposts, shall respectively be the same as of those existing under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994).

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