Section 12(3) in The West Bengal Luxury Tax Act, 1994
(3)If the prescribed authority, or any person appointed under sub-section (1) of section 3 to assist it, has reasons to suspect that any stockist is attempting to evade payment of luxury tax, it or he may enter into and search any place of business and, for reasons to be recorded in writing, seize such accounts, registers or documents of the stockist as may be necessary, for determination of liability to pay luxury tax by such stockist or for assessment of such tax or for determination of interest or for any other purposes as may be required by or under this Act.
