Section 13(1) in The Assam Amusements and Betting Tax Rules, 1939
(1)The proprietor shall at all reasonable times on demand by any Magistrate or police or (officer of the Department of Taxes) not below the rank of Sub-Inspector produce before that officer all books and records kept by the proprietor in connection with any entertainment and all tickets and all portions of any tickets and all stamps for the time being in his possession, and shall allow the officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.
