section 12
Power to inspect
The Gujarat Entertainments Tax Act, 1977Tax197720 of 19 sections available
Statutory text
Power to inspect.—
- (1) Any officer authorised by the State Government or by the prescribed authority in this behalf may enter, inspect and search any place for the time being used, or suspected to be used, for an entertainment or kept or suspected to be kept for admission to an entertainment, and may require any proprietor to produce for inspection his books of account or other documents maintained or required to be maintained by him under this Act or rules made thereunder.
- (2) If any such officer finds that the proprietor has failed to comply with any of the provisions of this Act or the rules made thereunder, he may seize such books of account or other documents as he may consider necessary and shall grant a receipt for the same.
- (3) The proprietor shall, if so required, provide all reasonable facilities to the officer for the conduct of such inspection and search.
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