Section 9A(3) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(3)If any officer mentioned in sub-section (1) has reason to suspect that any proprietor is attempting to evade payment of entertainments duty or advertisement tax, he may, for reasons to be recorded in writing, seize such accounts, registers or documents as he may consider necessary and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution.]
