(1) The Director may, after collection of necessary information under section 5, compile and analyse the information and also statistics, if any, and send such report—
(a) to the State Government at such intervals as may be prescribed, and
(b) to such authority as he deems necessary.
(2) When the authority referred to in clause (b) of sub-section (1) makes any request to the Director to supply certain information relating to any tax or duty imposed by, and payable to, the State Government, the Director may collect such information and supply the same to it in such manner and within such time as he may deem fit. He shall also send a copy of the said report to the State Government.
7 If any person—
(a) required to furnish any statement, information or statistics under this Act—
(i) wilfully refuses or, without lawful excuse, neglects to furnish such statement, information or statistics, or
(ii) wilfully furnishes, or causes to be furnished, any statement, information or statistics which he knows to be false, or
(iii) refuses to answer, or wilfully gives a false answer, to any question necessary for obtaining any information or statistics, or
(b) impedes the right of access to any records or documents, or the right to enter any premises, under section 5, he shall be punishable with fine which may extend to five hundred rupees and, in the case of a continuing offence, to a further fine which may extend to two hundred rupees for each day during the period of continuance of the offence.
8. Where an offence under section 7 has been committed, every person, who, at the time the offence was committed, was in charge of the records or documents as aforesaid, shall be guilty of such offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
214 The West Bengal Revenue Intelligence (Collection and Monitoring of Information) Act, 1996.
XVIII of 1996.]
45 of 1860.
49 of 1988.
(Sections 9-11.)