Section 66(3) in West Bengal Value Added Tax Act, 2003
(3)Any dealer, casual dealer or any other person, who is found to be in position or control of such account, register of documents, whether maintained in the form of electronic record or not, shall provide, the Commissioner, a Special Commissioner, an Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner, with the necessary facility to inspect such accounts, registers or other documents.
