Section 13 in The Jammu and Kashmir Entertainments Duty Act, 1959
13. Production and inspection of accounts and documents.
(1)The proprietor of an entertainment shall, on being required to do so by an officer authorised by the Government in this behalf, produce before any officer of the [entertainment Duty Department,] [Substituted by Act XI of 1996.] not below the rank of a Sub-Inspector, as may be prescribed, any account or documents, relevant to the sales of tickets including complimentary tickets and realisation of the entertainments duty due as may be necessary for the purpose of this Act.(2)If any officer of Government mentioned in sub-section (1) has reason to suspect that the proprietor of any entertainment is desiring to evade the payment of any entertainments duty due to from him under this Act, he may, for reasons to be recorded in writing and with the previous permission of gazetted officer of the Department, seize such account books, registers or documents in the custody of the proprietor, or held by any other person on his behalf and shall grant a receipt for the same and shall retain the same for such period as may ne necessary for the examination thereof.
