Section 4BB(8) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(8)Every person liable to pay tax under sub-section (1) shall maintain and keep true and up-to-date accounts and records in respect of supply of luxury-cum-entertainment product in West Bengal and shall produce and explain such accounts and records before the prescribed authority as and when required by such authority.Explanation. - For the purposes of this section, "person" shall include an individual, a Hindu undivided family, a company, a firm, or any other association of persons, by whatever name called.
