Section 12A(4) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(4)On receipt of a report, from the Bureau, the Commissioner may required the Bureau to transfer to him any accounts, registers or documents seized by the Bureau and such accounts, registers or documents shall be retained by him for further period, if necessary, subject to the provisions of sub-section (4) of section 17.
