Section 20(3) in The West Bengal Building Tax Act, 1996.
(3)Whoever obstructs the prescribed authority or any officer appointed under sub-section (1) of section 3 to assist it or any officer of the Bureau while making inspection under section 10 or seizure of records or documents under section 11 shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.
