Section 14(7) in The West Bengal Luxury Tax Act, 1994
(7)[ All investigations, enquiries or proceedings pending with the Bureau on the date immediately before the date of coming into force of section 4 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, shall, with effect from the date of coming into force of section 4 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, be deemed to have been transferred to the Bureau.] [Sub-Section (7) inserted by West Bengal Act 11 of 1995.]
