Section 9 in The West Bengal Building Tax Act, 1996.
9. Maintenance of records. -
(1)Every owner shall maintain and keep true and upto date records or documents in respect of the construction, its plan, and cost of construction, repair or maintenance of a building of part thereof incurred by him or in respect of the valuable consideration for transfer of the building or part thereof to him for his occupation or use.(2)The records or documents referred to in sub-section (1) shall at all reasonable time be open to inspection by the prescribed authority.(3)The prescribed authority may, subject to such conditions and restrictions as may be prescribed, require any person- to produce, and explain, and or the records or documents in respect of any building or part thereof.
