State Act

The West Bengal Multi-storeyed Building Tax Act, 1975

This Act was repealed on a date we do not have by West Bengal Act XVII of 1979, s.25(1); it may still apply to matters that began before then.

12. (1) Any person who— (a) obstructs or tries to prevent, the Commissioner or any person appointed under section 4 to assist the Commissioner, from entering into any multi-storeyed building or from conducting survey or taking measurement therein, or (b) fails to produce accounts, registers or documents when so required by the Commissioner, or (c) wilfully furnishes incorrect information, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both and when the offence is a continuing one with a daily fine not exceeding fifty rupees per day during the period of continuance of the offence. (2) No Court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any such offence. (3) All offences under this Act shall be cognizable and bailable.