Section 19(3) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3)Whoever obstructs any officer making inspection or search or seizure or taking other actions under sub-section (3), or sub-section (4), or sub-section (5), of section 17 shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to one year or with fine not exceeding five thousand rupees or with both.
