Section 31 in Tamil Nadu Entertainments Tax Rules, 1939
31.
The proprietor shall, at all reasonable times, on demand by the Entertainments Tax Officer (or any officer of the Commercial Taxes Department not below the rank of an Assistant Commercial Tax Officer) produce or cause to be produced before that officer all books and records kept by the proprietor in connection with any entertainment and all tickets and all portions of tickets for the time being in his possession and shall allow that officer to inspect and take an account of the same or remove the same for the purpose of examination or enquiry.
