Section 11 in The Assam Amusements and Betting Tax Act, 1939
11. Inspection.
(1)The Commissioner or any other officer authorised in this behalf by him may with such assistance as may be necessary, enter, inspect and search any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment or for keeping records connected there with, at any reasonable time with a view to seeing whether the provisions of this Act and the rules made thereunder are being complied with.Explanation - The expression 'place of entertainment' in case of a cable service means the place from where the cable television network is operated.(2)If any person prevents or obstructs the entry of any officer so authorised, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be liable on conviction before a Magistrate to a fine not exceeding two hundred rupees.(3)Every officer authorised under this section shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code.
