Section 12B(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)Notwithstanding anything contained in section 12A, the Director of Economic Offences Investigation Cell may, on information or of his own motion or when the State Government so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith.
