Section 22 in Hyderabad Horse Racing and Betting Tax Rules, 1949
22. Production of books and other records.
(1)The manager of a race meeting shall, at all reasonable times on demand by [the Joint Commissioner of Commercial Taxes (Enforcement) or the Betting Tax Officer or any other Officer authorised by either of them,] [Substitues by G.O.Ms.No.342, Rev., dated 02-04-1985.] in writing in this behalf, produce or cause to be produced to such officer all books and records kept by the manager of a race meeting in connection with any race course or race meeting and all the tickets and all portions of tickets and all stamps for the time being in his possession and shall allow such officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.(2)Any person who has been admitted to a race course or race meeting shall, upon the demand by [the Joint Commissioner of Commercial Taxes (Enforcement) or the Betting Tax officer or any other Officer authorised by either of them] [Substitues by G.O.Ms.No.342, Rev., dated 02-04-1985.], in writing in this behalf during the course of or immediately before or after the race meeting, produce to such officer ticket, badge or document by virtue of which he was admitted or the portion of ticket bearing a stamp, defaced in accordance with sub-rule (iv) of rule 15 by virtue of which ticket he was admitted.
