Section 8(5) in The Maharashtra Entertainments Duty Act, 1923
(5)If the Inspecting Officer has reason to believe that any proprietor has evaded or is attempting to evade payment of duty due from him, he may, for reasons to be recorded in writing seize such accounts or documents or articles in the possession of the proprietor as may be necessary and shall grant receipt for the same and shall retain the same for such period as may be necessary in connection with any proceedings under this Act.
