Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Entertainment-cum-Amusement Tax Act, 1982, in section 8,— (1) in sub-section (1), after the words "The prescribed authority", the words "or such other officers as the State Government may, by notification in the Official Gazette, appoint" shall be inserted; (2) in sub-section (2), after the words "The prescribed authority", the words "or such other officers as the State Government may, by notification in the Official Gazette, appoint" shall be inserted; (3) after sub-section (2), the following sub-section shall be inserted:— "(3) Any of the authorities referred to in sub-seption (1) and sub-section (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, who is liable to pay tax under this Act and the rules made thereunder, and send a report thereof to the prescribed authority.". 68 The West Bengal Finance Act, 1999. III of 1999.] (Sections 10, 11.)