Section 41 in Tamil Nadu Entertainments Tax Rules, 1939
41.
The proprietor shall, at all reasonable times, on demand by the Entertainments Tax Officer [or any officer of the Commercial Taxes Department not below the rank of an Assistant Commercial Tax Officer] [Inserted G. O. No. 4522, Revenue, dated the 2nd December 1949.] produce or cause to be produced before that officer all books and records kept by the proprietor in connection with any entertainments and shall allow the officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.
