(1) Every owner shall maintain and keep true and upto date Maintenance records or documents in respect of the construction, its plan, and cost of of records.
construction, repair or maintenance of a building or part thereof incurred by him, or in respect of the valuable consideration for transfer of the building or part thereof to him for,his occupation or use.
(2) The records or documents referred to in sub-section (1) shall at all reasonable time be open to inspection by the prescribed authority.
(3) The prescribed authority may, subject to such conditions and restrictions as may be prescribed, require any person to produce, and explain, any of the records or documents in respect of any building or part thereof.
10. The prescribed authority or any officer appointed under subsection (1) of section 3 to assist it may, subject to such restrictions and conditions as may be prescribed and upon information received or otherwise that the owner of a building or part thereof is attempting to evade tax under this Act, enter such building or part thereof for inspection, or any place where the owner is suspected to have concealed any records or documents in respect of such building or part thereof, in order to collect material information with respect to possible annual value of such building or part thereof if such building or part thereof is liable to tax under this Act.
11. Where the prescribed authority or any officer appointed under sub-section (1) of section 3 has reasons to believe that a person is attempting to evade payment of tax payable in respect of any building or part thereof under this Act, such authority or officer may, after recording such reasons in writing, seize the records or documents referred to in sub-section (1) of section 9 in respect of such building or part thereof upon granting receipt for the records or documents seized:
Provided that the prescribed authority or the officer shall not retain, or authorise the retention of, any of the records or documents seized for a period exceeding six months from the date of seizure unless it or he records, in writing, the reasons therefor:
Power to inspect building.
Power to make seizure of records.
221 The West Bengal Building Tax Act, 1996.
[West Ben. Act Bureau.
Appeal.
Review.
Suo 'now revision.
Power of taking evidence on oath.
(Sections 12-16.)