Section 25(2) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(2)If the Luxury Tax officer considers that the accounts kept are not sufficiently clear or are ineligible to enable him to determine whether or not the hotelier is liable to tax during any period, or are so kept as not to enable a proper scrutiny of the returns or the statement furnished, the Luxury Tax officer may require such hotelier by notice in writing to produce information in the proforma and such details and evidence as in his opinion is necessary for the purpose of proper assessment.
