Section 12B(3) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3)On receipt of the report referred to in sub-section (2), the State Government may send such report to the Commissioner for taking such action as may be deemed necessary.Explanation. - For the purposes of this section, the expression "Director of Economic Offences Investigation Cell" means the Director of Economic Offences Investigation Cell as defined in clause (12) of section 2 of the West Bengal Sales Tax Act, 1994.]
