Section 14 in The West Bengal Luxury Tax Act, 1994
14. Bureau.
(1)Notwithstanding anything contained elsewhere in this Act, the Bureau may, on information or on its own motion, or on direction given by the State Government or the prescribed authority, carry out investigation or made enquiry into any case of alleged or suspected evasion of luxury tax under this Act and into any malpractices connected therewith.(2)The Bureau may, for the purpose of carrying out any investigation or making any enquiry referred to in sub-section (1), exercise all the powers referred to in sections 12 and section 13.(3)After a case of alleged or suspected evasion of luxury tax has been investigated or enquired into, the Bureau shall send a report thereon to the prescribed authority of such action as may be deemed necessary for the levy, collection, assessment and recovery of luxury tax.(4)On receipt of a report from the Bureau, the prescribed authority may require the Bureau to transfer to it any accounts, registers or documents seized by the Bureau and such accounts, registers or documents shall be retained for further period, if necessary, subject to the provisions of subsection (4) of section 12.(5)The prescribed authority shall assign such functions of the Bureau to such officers of the Bureau as it may deem fit, and any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall, when appointed in the Bureau, be competent to exercise all the powers which are exercisable by such person under this Act and the rules made thereunder.(6)The officers appointed in the Bureau shall have jurisdiction over the whole of West Bengal.(7)[ All investigations, enquiries or proceedings pending with the Bureau on the date immediately before the date of coming into force of section 4 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, shall, with effect from the date of coming into force of section 4 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, be deemed to have been transferred to the Bureau.] [Sub-Section (7) inserted by West Bengal Act 11 of 1995.]
