Section 19(3) in The West Bengal Luxury Tax Act, 1994
(3)Whoever obstructs the prescribed authority or any person appointed under sub-section (1) of section 3 to assist it or the Bureau making inspection, search or seizure under section 12 or section 13, shall be punishable with imprisonment of either description for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.
