Section 23 in The Gujarat Entertainments Tax Act, 1977
23. Power of entry.
- Any officer authorised by the State Government in this behalf by a general or special order in writing (hereinafter in this section referred to as `the authorised officer') may enter any place of entertainment while the entertainment is in progress and any place ordinarily used as a place of entertainment [or any place connected with the management of providing cable connection from any type of antenna with a cable net-work attached to it or cable television.] [These words were inserted by Gujarat 13 of 1993, Section 10.] at any time, with a view to satisfying himself as to whether the provisions of this Act and the rules made thereunder are being complied with.(2)The proprietor of any entertainment or the owner or person in charge of any place, which is ordinarily used as a place of entertainment shall give reasonable assistance to the authorised officer for the performance of his duties under sub-section (1).(3)If any person prevents or obstructs the entry of an authorised officer under subsection (1) or fails to give any reasonable assistance referred to in sub-section (2), he shall, in addition to any other punishment to which he is liable under any law for the time being in force be punished with fine which may extend to five hundred rupees.(4)Every authorised officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (45 of 1860).(5)Nothing in this Act shall be deemed to require any authorised officer or any other officer who has to enter a place of entertainment to perform any duty imposed on him by this Act, or any other law for the time being in force in connection with an entertainment, to pay for his admission to such entertainment.
