section 14
Inspection
The Nagaland Amusement Tax Act, 1965(1) Any officer authorized by the State Government for the purpose may enter any place of entertainment while the entertainment is proceeding, an any place ordinarily used as a place of entertainment at any reasonable time, with a view to seeing whether the provisions of this Act or any rules made thereunder are being complied with. (2) If any person prevents or obstructs the entry of any officer so authorized, he shall in addition to any other punishment to which he is liable under any law for the time being in force, be liable on conviction before a magistrate to a fine not exceeding Rs. 200. (3) Every officer authorized under this section shall be deemed to be a public servant within the meaning of section 21of the Indian Penal Code 1860, [Act 45 of 1860].
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