6H. Power to call information, to search and seizure of documents, etc.
-(1)The Commissioner may require,-(a)from a proprietor or a person providing entertainment, to furnish information in respect of,-(i)accounts of printing and sale of tickets;(ii)time and venue of providing entertainment;(iii)accounts of complimentary tickets printed and issued;(iv)total capacity of the place of entertainment;(v)licenses issued by any other authorities for conducting the entertainment.(b)from a distributor,-(i)any information as regards the sale, supply, distribution or lending on rental basis or otherwise, of feature films for exhibitions of cinematograph shows.(ii)all information as regards to the cable television network or of any system of close circuit transmission or associated signal generation, control and distribution equipments, designed to provide cable service for reception by multiple subscribers and/or any cable operators through headend control rooms.(c)to furnish books of accounts including bank accounts or documents regarding entertainment provided.(d)to furnish any other information that may be necessary.(2)If the Commissioner has reason to believe that any proprietor or person or distributor has evaded or is attempting to evade the payment of tax due from him or furnishing incorrect information or avoiding to furnish information under this section, he may, for reasons to be recorded in writing, seize such accounts, registers, documents as may be necessary and shall grant receipts for the same and shall retain the same for a period of six months which period may be extended by another six months by order in writing.(3)For the purpose of sub-sections (1) and (2) of this section, the Commissioner may enter and search the place of entertainment or any place of business of the proprietor or person or distributor or any other place where, the Commissioner has reason to believe that the proprietor or person or distributor keeps documents, accounts or registers of his business relating to provide entertainment liable to tax under this Act."].
