Section 8(1) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(1)[The Commissioner and such other officers as may be prescribed] [Words first substituted by W.B. Act 3 of 1979, then again substituted by W.B. Act 3 of 1988 and finally the present words substituted for the words 'Any officer not below the rank of Agricultural Income Tax Inspector appointed by the State Government to assist the Commissioner of Agricultural Income Tax in Calcutta and Sub-Deputy Collector in a district, authorised by the State Government for the purpose,' by W.B. Act 3 of 1999.] may enter any hotel or restaurant at any reasonable time with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.
