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State of Maharashtra - Section

Section 17 in The Maharashtra Lotteries (Control And Tax) And Prize Competitions (Tax) Act,1958

17. Power of Collector to require production of accounts or to inspect accounts.

The Collector may, for the purposes of this Act at all reasonable times—
(i)require any promoter of a lottery or prize competition to produce before him accounts or other documents or to furnish any other information ; or
(ii)inspect the accounts of any such promoter.