Section 8(3) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(3)[ Any of the authorities referred to in sub-section (1) and subsection (2) may, on information or of its own motion, or when the State Government or the prescribed authority so directs, carry out investigation or hold enquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith, in respect of holder of a video cassette recorder set or holder of a video cassette player set or an owner or person for the time being in possession of any electrical, electronic or mechanical device,] [Sub-section (3) inserted by W.B. Act 3 of 1999.] [or in respect of person liable to pay tax under subsection (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] who is liable to pay tax under this Act and the rules made thereunder, and send a report thereof to the prescribed authority.
