Section 17(4) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(4)For the purposes of this Act, the Collector may enter and search any hotel or any place of business of the proprietor or any other place where the Collector has reason to believe that the proprietor keeps, or is for the time being keeping, any records of account, registers or other documents of his business in relation to the hotel.
