Amitava Lala, J. - (1.) All these writ petitions being W.P. No. 4072(W) of 2000, W.P. No. 2367(W) of 2000 and W.P. No. 1552(W) of 2000 are arising out of a notification issued by the Special Secretary to the Government of West Bengal, Finance Department, Taxation, under Memo No. 223-F.T. dated January 31, 1996 which is as follows : "The Governor is pleased hereby to create a post of Commissioner of Entertainments Tax, West Bengal, in the Finance Department to administer the Bengal Amusements Tax Act, 1922 (Ben. Act V of 1922) throughout the territory of West Bengal. The Governor is further pleased to order that such post shall be held by the Commissioner of Agricultural Income-tax, West Bengal, appointed under the Bengal Agricultural Income-tax Act, 1944 (Bengal Act IV of 1944)."
(2.) Therefore, from the plain reading of the notification it appears that the authority of the agricultural income-tax has been given power to administer the appropriate functions of the Bengal amusements tax. The word "administer" as per Law Lexicon, 1997 Edition, at page 58 is to direct or manage ; to furnish ; to give ; to dispense ; to tender (as) persons having authority to administer on oath ; to fulfil functions of or performing duties of an administrator. The word "minister" is said to be derived from the same root as the latin word manus, the hand. Etymologically, therefore, the word "administer" would seem applicable to anything that could be done by the hand, to or for another.
(3.) Under General Clauses Act, the word "administer" means a person who manages the affairs. In any event, the word "administer" is a person concerned to do the needful for the purpose of appropriate functions as prescribed under the law.;