Section 23A in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
23A. [ Power to call for information from any person. [Section 23A inserted by W.B. Act 3 of 2000.]
(1)The prescribed authority may, for the purposes of this Act, require any person including any individual, Hindu undivided family, firm, company, corporation or other corporate body, society, club, or association to furnish to him particulars relating to profession, trade, calling or employment of any person in West Bengal.(2)The person from whom any information is sought for by the prescribed authority under sub-section (1) shall furnish such information accordingly.]
