Section 26(5) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(5)Where any books of accounts, other documents or money are found in the possession or control of any person in the course of search, it shall be presumed, unless the contrary is proved, that such books of accounts, other documents or money belong to such person. Provisions of Criminal Procedure Code, 1973 shall apply to such search and seizure.
