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State of Goa - Section

Section 28 in The Goa Tax on Luxuries Rules, 1988

28. Inspection of Accounts, registers etc.

- Unless the Commissioner deems it necessary to make a surprise visit, he shall give reasonable notice in writing to the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] of his intention to inspect the accounts, registers, documents or bills of such [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] or any cash kept by him at his hotel and in fixing the date, time and place for the purposes, shall, as far as possible, have due regard to the convenience of the [hotelier or proprietor, as the case may be.] [Substituted by the (Sixth Amendment) Rules, 2010.]