Section 11 in The West Bengal Building Tax Act, 1996.
11. Power to make seizure of records. -
Where the prescribed authority or any officer appointed under sub-section (1) of section 3 has reasons to believe that person is attempting to evade payment of tax payable in respect of any building or part thereof under this Act, such authority or officer may, after recording such reasons in writing, seize the records or documents referred to in sub-section (1) of section 9 in respect of such building or part thereof upon granting receipt for the records or documents seized:Provided that the prescribed authority or the officer shall not retain, or authorise the retention of, any of the records or documents seized for a period exceeding six months from the date of seizure unless it or he records, in writing, the reasons therefor.
