Section 20(2) in The Assam Amusements and Betting Tax Act, 1939
(2)All licensed bookmakers for horse race shall keep accounts of all sums paid or agreed to be paid to them by backers for bets, in such manner as may be prescribed, and shall, when required in writing by an officer empowered in this behalf by the State Government, permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copies of such accounts.
