Section 23A(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)The prescribed authority may, for the purposes of this Act, require any person including any individual, Hindu undivided family, firm, company, corporation or other corporate body, society, club, or association to furnish to him particulars relating to profession, trade, calling or employment of any person in West Bengal.
