Urban land tax authorities

(1) There shall be following clauses of urban land tax authorities for the purposes of this Act, namely :- (a) the Board of Revenue; (b) Commissioner of Urban Land Tax; (c) Assistant Commissioners of Urban Land Tax; (d) Urban Land Tax Officer. (2) (a) The authorities specified in clauses (b) and (c) of sub-section (1) shall be appointed by the Government, and the authorities specified in clause (d) of sub-section (1) shall be appointed by the Commissioner. (b) The appointment under clause (a) shall be by notification with jurisdiction over such area as may be specified in such notification. (c) The authorities specified in sub-section (1) shall exercise, discharge and perform such powers, duties and functions as are assigned to them by or under this Act. (3) The Government may, by notification, empower any officers [other than the authorities specified in sub-section (1)] including officers of any local authority to exercise such powers, discharge such duties and perform such functions under this Act in respect of such classes of persons or classes of urban land and in such areas, as may be specified in the notification. (3-A) Where in any case the owner holds urban land within the jurisdiction of more than one Assistant Commissioner, the Assistant Commissioner within whose jurisdiction the major extent of urban land is held, shall be the Assistant Commissioner having jurisdiction in respect of the entire extent of the urban land held by the owner in the urban area. (3-B) Where in any case, the owner holds equal extent of urban land within the jurisdiction of more than one Assistant Commissioner, the Commissioner may suo motu or on application made by such owner, specify by order as to which Assistant Commissioner shall have jurisdiction in respect of the entire extent of urban land held by such owner in the urban area. (4) The authorities specified in sub-section (1) and the officers specified in sub-section (3) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860). (5) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue.