Section 12B in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
12B. [ Inspection, search and seizure by the Director of Economic Offences Investigation Cell. [Section 12B inserted by W.B. Act 6 of 2004.]
(1)Notwithstanding anything contained in section 12A, the Director of Economic Offences Investigation Cell may, on information or of his own motion or when the State Government so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith.(2)The Director referred to in sub-section (1) may, for the purposes of holding investigation or inquiry under that sub-section, exercise all the powers under section 17 and shall send the report thereof to the State Government.(3)On receipt of the report referred to in sub-section (2), the State Government may send such report to the Commissioner for taking such action as may be deemed necessary.Explanation. - For the purposes of this section, the expression "Director of Economic Offences Investigation Cell" means the Director of Economic Offences Investigation Cell as defined in clause (12) of section 2 of the West Bengal Sales Tax Act, 1994.]
