Section 66(2) in West Bengal Value Added Tax Act, 2003
(2)All accounts, registers, documents, whether in the form of electronic record or not, referred to in sub-section (1) , and all goods kept in any place of business of any dealer, casual dealer or any other person, shall, at all reasonable time, open to inspection by the Commissioner, Special Commissioner,Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner.
