Inspection

Any officer authorized by the State Government may enter into any place of entertainment at any time while the entertainment is proceeding or during a reasonable time before or after the entertainment to inspect the records, accounts, tickets, or any other relevant documents to ensure compliance with the provisions of this Act. Where the State Government is satisfied that the whole of the net proceeds of an entertainment are devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceed, not more than twenty per centurn of the gross proceeds have been deducted on account of the expenses of the entertainment, the amount of the entertainments tax paid in respect of such entertainment shall be refunded to the assessee / proprietor in the prescribed manner.