section 18
Powers of inspection, examination, search of hotels
The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981Tax198125 sections
Statutory text
- (1) The assessing authority may, subject to such conditions as may be prescribed, require any proprietor to produce before it the working records of accounts, registers or other documents or to furnish any information relating to the business of the hotel as may be necessary for the purposes of this Act.
- (2) All working records of accounts, registers or other documents relating to the business of any hotel shall at all reasonable times be open to inspection by the assessing authority and the assessing authority 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 for informing itself as to the particulars regarding which information is required for the purpose of this Act or any rules made thereunder as would appear to it necessary.
- (3) If the assessing authority has reason to believe that any proprietor has evaded or is attempting to evade the payment of tax due from him, it may for reasons to be recorded in writing, seize such records of accounts, registers or other documents of the proprietor 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.
- (4) For the purposes of this Act, the assessing authority or any other person authorised by it in this behalf, may enter and search any hotel or any place of business of the proprietor or any other place where the assessing authority has reason to believe that the proprietor keeps, or is for the time being keeping, any records of accounts, registers or other documents of his business in relation to the hotel.
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