Section 20(2) in The West Bengal Building Tax Act, 1996.
(2)Whoever -(i)furnishes false declaration referred to in section 5, or(ii)fails to furnish declaration referred to in section 5 within the prescribed time, or(iii)fails to produce or explain the records or documents under section 9, or(iv)obstructs the prescribed authority or any officer appointed under sub-section (1) of section 3 to assist the prescribed authority from entering any building for inspection under section 10,shall be punishable with simple imprisonment which may extend to two years, or with fine not exceeding ten thousand rupees, or with both.
