Section 93(8) in West Bengal Value Added Tax Act, 2003
(8)Whoever obstructs any officer making inspection or search or seizure or taking other action under section 66, section 67, section 68, section 69, section 70, section 71, section 72, section 74, section 76, section 80 or section 81, shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.
