Section 10 in The West Bengal Building Tax Act, 1996.
10. Power to inspect building. -
The prescribed authority or any officer appointed under sub-section (1) of section 3 to assist it may, subject to such restrictions and conditions as may be prescribed and upon information received or otherwise, that the owner of a building or part thereof is attempting to evade tax under this Act, enter such building or part thereof for inspection, or any place where the owner is suspected to have concealed any records or documents in respect of such building or part thereof, in order to collect material information with respect to possible annual value of such building or part thereof if such building or part thereof is liable to tax under this Act.
