Section 17(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)Any authority under this Act may, for the purposes of this Act, require any person or any employer to produce [and explain] before him any accounts or documents relating to his professions, trades, callings or employment, or disbursement of salaries and wages to his employees, as the case may be.
