Section 10(2) in Kerala Local Authorities Entertainments Tax Act, 1961
(2)Without prejudice to the provisions of sub-section (1) 28 any officer authorized by or under sub-section (1) of section 9 may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, and if satisfied that the provisions of section 5 are not complied with, by order in writing prevent the further use of such place for the purposes of any entertainment:Provided that before preventing the further use of the place for the purpose of the entertainment the proprietor of the entertainment shall be given a reasonable opportunity to show cause against the proposed action.
