Powers of inspection of accounts and documents and search of hotels, etc

Powers of inspection of accounts and documents and search of hotels, etc.-

1. (1) The Luxury Tax Officer or any officer authorised by the State Government in this behalf may, subject to such conditions as may be prescribed require any proprietor or stockist to produce before him the working records of accounts, registers or other documents or to furnish any information relating to the business of the hotel or business of the stockist as may be necessary for the purposes of this Act.
2. (2) All working records of accounts, registers or other documents relating to the business of any hotel lodging house, health club, beauty parlour, swimming pool, conference hall and the like, business of marriage hall and the business of any stockist shall at all reasonable times be open to inspection by the Luxury Tax Officer or the authorised officer and the Luxury Tax Officer or the authorised officer may take or cause to be taken such copies or extracts of such records as may be necessary for the purpose of testing the accuracy of the charges for such luxury or the value of stock of luxuries or for informing himself as to the particulars regarding which information is required for the purpose of this Act or any rules thereunder as would appear to him necessary.
3. (3) If the Luxury Tax Officer or the authorised officer has reason to believe that any proprietor or stockist has evaded or is attempting to evade the payment of tax due from him, he may for reasons to be recorded in writing, seize such records of accounts, registers or other documents of the proprietor or stockist as may be necessary and shall grant a receipt for the same and shall retain the same so long only as may be necessary in connection with any proceeding under this Act or for a prosecution: Provided that accounts, registers, records and other documents so seized shall not be retained by such officer for a period exceeding one hundred eighty days from the date of seizure, unless the reasons for retaining the same beyond the said period are recorded by him, in writing and the approval of the next higher authority is obtained and such approval in any case shall not be for more than sixty days at a time.
4. (4) For the purposes of this Act, the Luxury Tax Officer or the person authorised by him in this behalf or the officer authorised under sub-section (1), may enter and search any hotel or any place of business of the proprietor or stockist or any other place where the Luxury Tax Officer or the officer authorised under sub-section
5. (1) has reason to believe that the proprietor or stockist keeps, or is for the time being keeping, any records of accounts, registers or other documents relating to his buisness.