(1) Any officer authorised by the State Government in this behalf may enter any place where any advertisement is being exhibited with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.
(2) The proprietor of every such place shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1).
(3) If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, on conviction be punishable with a fine which may extend to five hundred rupees.
9. Any sum due on account of the advertisement tax shall in addition to any other mode of recovery be also recoverable as an arrear of land revenue under the provisions of the Bengal Public Demands Recovery Be n. Act III Act, 1913.
of 1913.
Delegation 10. Any of the powers and duties conferred or imposed upon the thf eP S° twa ter s by State Government by this Act may be exercised or performed, subject Government. to such conditions as the State Government may prescribe, by an officer authorised by the State Government by general or special order.
86 The West Bengal Advertisement Tax Act, 1976.
XVI of 1976.]
(Sections 11, 12.)