Section 35 in The Orissa Entertainment Tax Rules, 2006
35. Inspecting officer to discharge the duties without making any payment for admission and seizure of records, books, etc.
(1)Any officer authorised under Sub-section (1) of Section 15 to enter any place of entertainment or any place ordinarily used as a place of entertainment including any building, enclosure or office attached thereto or where any records, documents and register connected with the entertainment are kept or from where cable operation are made or any other officer who has to enter above places in pursuance of a duty imposed on him by or under the Act or any other law shall enter the place of entertainment without making any payment and discharge his duties.(2)If the officer so authorised under Sub-section (1) of Section 15 of the Act finds any books, records, accounts, registers, tickets used and or unused and portions thereof, or any other article connected therewith which he has reason to believe to relate to any evasion of tax due from the proprietor under the Act, he may, for reasons to be recorded in writing, seize such books, records, accounts, registers, tickets used and or unused and portions thereof or any other article connected therewith and shall give the proprietor or the person-in-charge of the premises a receipt for the same.(3)Where any books of account or other records are taken into possession by any inspecting officer he shall grant a receipt for the same to the proprietor by making a list of all such records in duplicate and obtain the acknowledgement of the proprietor on the duplicate copy thereof.
