Section 9A in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
9A. [ Production and inspection of accounts and documents and search of premises. [Inserted by M.P. Act No. 32 of 1976.]
(1)The Excise Commissioner or any other officer as may be authorised by the State Government in this behalf may, subject to such conditions as any be prescribed, require any proprietor to produce before him any accounts, registers or documents, relevant to entertainments duty or advertisement tax or to furnish any information, relating to admission to an entertainment and to advertisement exhibited, as may be necessary for the purposes of this Act.(2)All accounts registers and documents relating to entertainments duty or advertisement tax or relating to admission to an entertainment or advertisement exhibited and all goods kept in any place of entertainment or any place ordinarily used as a place of entertainment shall, at all reasonable times, be open to inspection by any officer mentioned in sub-section (1).(3)If any officer mentioned in sub-section (1) has reason to suspect that any proprietor is attempting to evade payment of entertainments duty or advertisement tax, he may, for reasons to be recorded in writing, seize such accounts, registers or documents as he may consider necessary and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution.]
