(1) A proprietor shall— Proprietor to keep books (a) keep books, records and accounts in relation to his business of account, in such form, for such period and in such manner as the etc.
State Government may prescribe;
(b) permit any officer to inspect and take copies of or extracts from any books, records, accounts or other documents in his possession or power which relate or appear to relate to the business.
(2) The State Government may require the proprietor to give such information relating to his business as the State Government may think necessary and in particular, to produce at a specified time and place books, records, accounts or other documents relating to the business.
85 The West Bengal Advertisement Tax Act, 1976.
[West Ben. Act (Sections 6-10.)
Punishment for noncompliance.
Compounding of offences.
Power to enter any place for purposes of this Act.
Recovery of advertisement tax.