Services Tax Act, 2017, not below the rank of Inspector of Taxes and any such official shall thereupon exercise the said powers.

Powers and function of the Regulatory Authority

1. (1) The Authority appointed under sub-section
2. (2) of Section 3 of this Act shall grant or refuse to grant the license or permit and also issue or renew the same as applicable. If the License or Permit is decided not to be granted it shall not be incumbent on the government to inform the applicant the reasons thereof.
3. (2) Inspection - Any officer authorized under sub- section
4. (2) above of Section 3 may enter any place where the game of arrow shooting is conducted or organized including any place of the bookmaker where the sale of tickets is conducted and acceptance of stake money takes place.
5. (3) If any person prevents or obstructs the entry of any officer so authorized, he shall, in addition to any action which he is liable under any law for the time being in forced, be liable on conviction before a magistrate to a fine not exceeding rupees Fifty thousand only.