Inspection

(1) 1[(a) Officer empowered by the State Government or by the Commissioner in this behalf, may for the purpose of this Act, require any proprietor to produce before him the accounts and other documents and also to fumish any information relating to his business.]1 1. Clause (A) inserted by Act 5 of 2002 w.e.f. 1.4.2002.

1[(aa)]1 Any officer authorised by the State Government in this behalf may enter 2[and if necessary, search]2 any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, for the purpose of satisfying himself whether the provisions of this Act or any rules made thereunder are being complied with.

² Inserted by Act 3 of 1985 w.e.f. 10.1.1985.

1. Re-numbered by Act 5 of 2002 w.e.f. 1.4.2002.

1[6[(aaa)]6 If any such officer has reason to suspect that the proprietor is evading or is attempting to evade payment of any tax, surcharge 2[x x x]2 payable under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, ticket books or other documents 3[or articles]3 of the proprietor as he may consider necessary and shall give the proprietor 4[of every entertainment or the owner or person-in-charge of the place of entertainment]4 a receipt for the same. Thereafter he shall 5[within sixty days]5 forward the accounts, registers, ticket books and other documents 3[or articles]3 so seized to the prescribed officer concerned who shall retain the same only for so long as may be necessary for their examination and for any enquiry or proceedings under this Act:

Provided that such accounts, registers, ticket books or other documents shall not be retained for more than 5[ninety days]5 at a time except with the permission of the 5[Joint Commissioner.]5]1

¹ Inserted by Act 36 of 1976 w.e.f. 1.4.1976.

² Omitted by Act 13 of 1982 w.e.f. 1.7.1982.

³ Inserted by Act 16 of 1977 w.e.f. 1.4.1979.

⁴ Inserted by Act 7 of 1997 w.e.f. 1.4.1997.

⁵ Substituted by Act 7 of 1997 w.e.f. 1.4.1997.

6. Re-numbered by Act 5 of 2002 w.e.f. 1.4.2002.

1[(aaaa) Such officer shall also have the power,-

1. (i) to seal any box or receptacle, building or any part of the building in which accounts are suspected to be kept, where the proprietor of any entertainment or the owner or person in charge of the place of entertainment either leaves the premises or is not available or fails or refuses to open any box or receptacle or building or any part of the building when called upon to do so;
2. (ii) to break open the box or receptacle, building or part of the building where the proprietor or person in charge or the person in occupation leaves the premises or, after any opportunity having been given to him to do so, fails to open the box or receptacle, building or part of the building, and to prepare a list of the goods and documents found therein.]1

¹ Inserted by Act 5 of 2005 w.e.f. 1.4.2006.

1. (b) Every officer so authorised shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860). 1[(c) All searches and seizures under this section shall be made in accordance with the provisions of Code of Criminal Procedure, 1973 (Central Act 2 of 1974).]1

¹ Inserted by Act 5 of 2005 w.e.f. 1.4.2006.

1. (2) The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as a place of entertainment shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1).
2. (3) If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, on conviction, be punishable with fine 1[which shall not be less than five hundred rupees but which may extend to two thousand rupees]1. 1[10-A. XXX]1

¹ Substituted by Act 3 of 1985 w.e.f. 10.1.1985.

¹ Omitted by Act 15 of 2011 w.e.f. 1.4.2011.