Section 13(1) in The West Bengal Luxury Tax Act, 1994
(1)If the prescribed authority, or any person appointed under sub-section (1) of section 3 to assist it, has reasons to believe that a person is holding a stock of any of the luxuries manufactured by him in West Bengal or brought by him into West Bengal from any place outside West Bengal in any premises and that he is attempting to evade payment of luxury tax, such authority, or the person appointed under sub-section (1) of section 3 to assist it, may, subject to such restrictions and conditions as may be prescribed, enter into such premises and conduct search therein and seize such luxuries to secure payment of luxury tax that may become payable on assessment under section 9.
