1. The Government may, for carrying out the purposes of this Act, appoint any Government Department officer, or local authority as its agent (hereinafter called "the collecting agent") who shall be responsible for the collection of the tax under this Act, from such assessees or class of assessees as may be prescribed and there upon it shall be the duty of such collecting agent to carry out the functions under this Act in such manner as may be prescribed and there upon it shall be the duty of such collecting agent to carry out the function under this act in such manner and at such time as may be prescribed.
   Rule 14(2) & (3) , Form VI, Form VII
2. The collecting agent and every Officer authorised by it in this behalf shall, for the purposes of collection of the tax, have all the powers of the assessing authority and also any other powers that may be prescribed.
3. A Local authority appointed as a collecting agent under sub-section (1), shall be paid such collection charges as may be determined by the Government.
4. It shall be lawful for the Commissioner or any Officer duly authorised by him, to have access to and to require production and examination of books, registers, account or documents maintained or required to be maintained by the collecting agent for the purposes of this Act and the collecting agent shall, whenever called upon so to do produce such books, registers, accounts or documents for inspection.