Section 66A(1) in West Bengal Value Added Tax Act, 2003
(1)The Commissioner, a Special Commissioner, an Additional Commissioner or any person appointed under sub-section (1) of section 6 to assess the Commissioner, may require, by notice, any bank, post office, railway, Controller and certifying authority as defined in the InformationTechnology Act, 2000,(21 of 2000.) , website holder, owner or occupier or lessee of a warehouse, shipper, transporter, carrier, or transporting agent to furnish to him any information of statement useful for, or relevant to, any proceedings under this Act or to produce before him any accounts, registers, documents, including those in the form of electronic records, or other records in the possession of such bank, post office, railway, Controller or certifying authority, website holder, owner or occupier or lessee of a warehouse, shipper, transporters, carrier, or transporting agent for examination for the purposes of this Act.
