Section 8 in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
8. Inspection. -
(1)[The Commissioner and such other officers as may be prescribed] [Words first substituted by W.B. Act 3 of 1979, then again substituted by W.B. Act 3 of 1988 and finally the present words substituted for the words 'Any officer not below the rank of Agricultural Income Tax Inspector appointed by the State Government to assist the Commissioner of Agricultural Income Tax in Calcutta and Sub-Deputy Collector in a district, authorised by the State Government for the purpose,' by W.B. Act 3 of 1999.] may enter any hotel or restaurant at any reasonable time with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.(2)If any person prevents or obstructs the entry of [any officer referred to in sub-section (1),] [Words, figure and brackets substituted for the words 'any officer so authorised,' by W.B. Act 3 of 1999.] he shall, in addition to any other punishment to which he is so liable under any law for the time being in force, be liable, on conviction before a Magistrate, to a fine not exceeding two hundred rupees.(3)[Every officer referred to in sub-section (1)] [Words, figure and brackets substituted for the words 'Every officer authorised under this section' by W.B. Act 3 of 1999.] shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
