Section 17(5) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(5)The occupant of the place of work or premises searched or some person in his behalf shall, in every instance, be permitted to be present during the search. The receipt referred to in sub-section (4) shall be countersigned by the occupant or any person witnessing the search and seizure.]
