Section 15 in The Orissa Entertainment Tax Act, 2006
15. Inspection of place of entertainment.
(1)The Commissioner, or any other officer authorized in this behalf by the Commissioner or the Government, 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 therewith, at any reasonable time with a view to securing compliance of the provisions of this Act or the rules.Explanation - The expression "place of entertainment" in case of a cable service means the place from where the cable television network is operated.(2)Any officer referred to in Sub-section (1) may require the proprietor, society or any person involved in payment for admission to produce for inspection before him or any other officer, all details of accounts and other records relating to the entertainment as such officer may consider necessary.(3)Any officer referred to in Sub-section (1) or Sub-section (2) may take in his possession all such books of accounts and other records relating to the entertainment as he may consider necessary and shall give a receipt showing a list of the document and records taken in possession.(4)The proprietor of such place of entertainment shall give every reasonable assistance to every officer referred to in Sub-sections (1) and (2).(5)Every officer referred to in Sub-sections (1) and (2) shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code, 1860.
