Section 12 in The West Bengal Building Tax Act, 1996.
12. Bureau. -
(1)The Bureau may, on information, or when the State Government or the prescribed authority so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith and a report of such investigation or inquiry shall be sent to the State Government or the prescribed authority, as the case may be.(2)The Bureau may, for the purpose of carrying out investigation or holding inquiry under sub-section (1), exercise all the powers of the prescribed authority under section 10 and section 11.
