Section 8 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
8. Power of search. -
[(1) The prescribed authority] [Section 8 was renumbered as sub-section (1) of that section by W.B. Act 16 of 1994.] [or such other officers as the State Government may, by notification in the Official Gazette, appoint] [Words inserted by W.B. Act 3 of 1999.] may search any building, premises or place in which it has reason to believe that any television set, the holder of which is liable to pay tax, is kept or concealed and ask the person or persons in whose building, premises or place the [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.] is found, necessary questions for determination of the liability to pay tax.(2)[ The prescribed authority or such other officer as the State Government may, by notification, appoint, may search any building, premises or place where such authority or such officer has reason to believe that-] [Sub-section (2) first inserted by W.B. Act 16 of 1994, then substituted by W.B. Act 3 of 2000 after some changes by W.B. Act 3 of 1998.](a)any type of electrical, electronic or mechanical device used to provide cable service by an owner or person liable to pay tax under sub-section (4a) of section 4A is kept or accounts or records maintained by such owner or person are kept, or(b)any luxury-cum-entertainment product is kept, or any accounts or records in respect of supply of such product by a person liable to pay tax under sub-section (1) of section 4BB are kept,and such authority or such other officer may ask the person or persons in whose building, premises or place such electrical, electronic or mechanical device, or accounts or records referred to in clause (a) or clause (b) or the product referred to in clause (b) is found, necessary questions for the purpose of determination of the liability to pay tax or for carrying out any other purpose under this Act.(3)[ Any of the authorities referred to in sub-section (1) and subsection (2) may, on information or of its own motion, or when the State Government or the prescribed authority so directs, carry out investigation or hold enquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith, in respect of holder of a video cassette recorder set or holder of a video cassette player set or an owner or person for the time being in possession of any electrical, electronic or mechanical device,] [Sub-section (3) inserted by W.B. Act 3 of 1999.] [or in respect of person liable to pay tax under subsection (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] who is liable to pay tax under this Act and the rules made thereunder, and send a report thereof to the prescribed authority.
