Production and inspection of accounts and documents

Production and inspection of accounts and documents.-(1) The proprietor of an entertainment shall, on being required to do so by an officer authorised by the Government in this behalf, produce before any officer of the Entertainment Duty Department, not below the rank of a Sub-Inspector as may be prescribed, any account or documents, relevant to the sales of tickets including complimentary tickets and realisation of the entertainments duty due as may be necessary for the purpose of this Act.

1. (2) If any officer of Government mentioned in sub-section
2. (1) has reason to suspect that the proprietor of any entertainment is desiring to evade the payment of any entertainments duty due from him under this Act, he may, for reasons to be recorded in writing and with the previous permission of a gazetted officer of the Department, seize such account books, registers or documents in the custody of the proprietor, or held by any other person on his behalf and shall grant a receipt for the same and shall retain the same for such period as may be necessary for the examination thereof.