Section 8(2) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(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.
