Production and inspection of accounts and documents

Tax201922 sections

Statutory text

(1) The proprietor of an entertainment shall, on being required to do so by an officer authorized by the Commissioner in the case of Municipal Corporation, Executive Officer in the case of Municipal Council and Secretary in the case of Municipal Committee in this behalf or any other officer authorized by the Director, Urban Local Bodies, Haryana, produce any accounts or documents, relevant to the sales of tickets and realization of the entertainment duty, as may be necessary for the purposes of this Act.
(2) If any officer mentioned in sub-section
(1) has reason to suspect that the proprietor of any entertainment is attempting to evade the payment of any entertainments duty due under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents, as may be necessary and shall grant a receipt for the same and shall retain the same only for so long, as may be necessary for examination thereof.

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