Income tax sleuths on Tuesday evening conducted a raid at the premises of Tezpur Law College here.
Income tax officials, who conducted the raid, said irregularities were found in the college.
Tezpur Law College, located at Mahabhairab, Tezpur in North Assam’s Sonitpur district, is a government law school and affiliated to Gauhati University.
The college allegedly has not filed TDS since 2016.
Bhuban Chandra Baruah, principal of the law college, allegedly misappropriated the fund collected from various sources.
Baruah allegedly transferred a huge amount of college fund to one of his relatives.
The vice principal of the college, Dulumini Nath and auditor Anurag Hazarika were interrogated by income tax officials at the office of the income tax department here in connection with the case.