Section 26(2) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(2)All accounts, registers and documents relating to the business of any hotelier and cash kept in any place of business of any hotelier shall at all reasonable times be open to inspection [by the officer specified in sub-section (1), and such officer] [Substituted 'by the Luxury Tax officer, and the Luxury Tax officer' by Rajasthan Act No. 5 of 2016, dated 9.4.2016.] or any person authorised by him may take or cause to be taken such copies or extracts of the said accounts, registers or documents and such inventory of cash found as appear to him necessary for the purposes of this Act.
