4. Appropriate Authorities in Certain Cases

(1).  The appropriate assessing authority, appropriate appellate authority, appropriate revisional authority, appropriate registering authority in respect of dealer under west Bengal value added tax, 2003 ( west Ben. Act XXII of 2003), or where the dealer is not registered under the act but registered under west Bengal sales tax act, 1994, (West Ben. Act XlIX of 1994), The appropriate assessing authority, appropriate appellate authority, appropriate revisional authority, appropriate registering authority under west Bengal sales tax act, 1994, shall be appropriate assessing authority, appropriate appellate authority, appropriate revisional authority, appropriate registering authority as the case may be, in respect of such dealer for the purpose of this act.

(2) For the purposes of clause (a) and (b) of sub section (4) section 11, the appropriate assessing authority, in respect of unregistered dealer or importer other than dealer, shall include the authority who has the power to impose penalty for seizure of goods under section 13 in respect of, and at the time of, entry of any consignment of specified goods into local area.