Section 15(2) in Haryana Municipal Entertainment Duty Act, 2019
(2)If any officer mentioned in sub-section (1) has reason to suspect that the proprietor of any entertainment is attempting to evade the payment of any entertainments duty due under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents, as may be 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.
