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West_Bengal_Value_Added_Tax_Act,_2003

Section / Rule Number Content


206 Power to Call for Information, Inspect Books and Conduct Inquiries
207 Conduct of Inspection and Inquiry
208 Report on Inspection Made
209 Search and Seizure
210 Investigation into Affairs of Company
211 Establishment of Serious Fraud Investigation Office
212 Investigation into Affairs of Company by Serious Fraud Investigation Office
213 Investigation into Company’s Affairs in Other Cases
214 Security for Payment of Costs and Expenses of Investigation
215 Firm, Body Corporate or Association Not to be Appointed as Inspector
216 Investigation of Ownership of Company
217 Procedure, Powers, etc., of Inspectors
218 Protection of Employees During Investigation
219 Power of Inspector to Conduct Investigation into Affairs of Related Companies, etc.
220 Seizure of Documents by Inspector
221 Freezing of Assets of Company on Inquiry and Investigation
222 Imposition of Restrictions Upon Securities
223 Inspector’s Report
224 Actions to be Taken in Pursuance of Inspector’s Report
225 Expenses of Investigation
226 Voluntary Winding Up of Company, etc., Not to Stop Investigation Proceedings
227 Legal Advisers and Bankers Not to Disclose Certain Information
228 Investigation, etc., of Foreign Companies
229 Penalty for Furnishing False Statement, Mutilation, Destruction of Documents


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