Section 23 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
23. Inspection of books etc.
(1)Any Magistrate or a police or Excise Officer, not below the rank of a sub-inspector may at any time, require the proprietor of an entertainment to produce for inspection, books and records of tickets or portions of ticket, in his possession, relating to an entertainment.(2)The proprietor of an entertainment shall comply with every requisition made under sub-rule (1) and shall maintain an inspection book for recording the result of the inspection made by an inspecting officer and shall produce it on demand by him.(3)The proprietor of an entertainment shall furnish such returns and other information connected therewith relating to an entertainment which is liable to duty as may be demanded from time to time by the Collector or any officer authorised by him in writing.
