Section 23A in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
23A. [ Inspection of books and records and furnishing of returns relating to advertisement tax. [Inserted by Notification No. 3025-721-1206-V-SR-81, dated 21-11-1981.]
(1)Any Excise Officer, not below the rank of Sub-Inspector, may, any at any time require the proprietor of an entertainment to produce for inspection books and records in his possession relating to an advertisement.(2)The proprietor of an entertainment shall comply with every requisition made under sub-rule (1) and shall furnish such returns and information relating to an advertisement which is liable to advertisement tax. as may be required, from time to time by the District Excise Officer or an Officer authorised by him in writing.]
