17. Powers of inspection of accounts and documents and search of hotels.
(1)The [Luxury Tax Officer or any officer authorized by the State Government in this behalf] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] may, subject to such conditions as may be prescribed require any proprietor [or stockist] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] to produce before him the working records of accounts, registers or other documents or to furnish any information relating to the business of the hotel [or business of the stockist] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] as may be necessary for the purposes of this Act.(2)All working records of accounts, registers or other documents relating to the business of any hotel [lodging house, health club, beauty parlour, swimming pool, conference hall and the like, business of marriage hall and the business of any stockist] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall at all reasonable times be open to inspection by the [Luxury Tax Officer or the authorized officer] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] and the [Luxury Tax Officer or the authorized officer] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] may take or cause to be taken such copies or extracts of such records as may be necessary for the purpose of testing the accuracy of the charges for such luxury [or the value of stock of luxuries] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] or for informing himself as to the particulars regarding which information is required for the purpose of this Act or any rules thereunder as would appear to him necessary.(3)If the [Luxury Tax Officer or the authorized officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] has reason to believe that any [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] has evaded or is attempting to evade the payment of tax due from him, he may for reasons to be recorded in writing, seize such records of accounts, registers or other documents of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] as may be necessary and shall grant a receipt for the same and shall retain the same so long only as may be necessary in connection with any proceeding under this Act or for a prosecution:[Provided that accounts, registers, records and other documents so seized shall not be retained by such officer for a period exceeding one hundred eighty days from the date of seizure, unless the reasons for retaining the same beyond the said period are recorded by him , in writing and the approval of the next higher authority is obtained and such approval in any case shall not be for more than sixty days at a time.] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997](4)For the purposes of this Act, the [Luxury Tax Officer or the person authorized by him in this behalf or the officer authorized under sub-section (1)] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986], may enter and search any hotel or any place of business of the 2[proprietor or stockist]2 or any other place where the [Luxury Tax Officer or the officer authorized under sub-section (1)] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] has reason to believe that the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] keeps, or is for the time being keeping, any records of accounts, registers or other documents [relating to his business] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].
