Section 8A(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)It shall be lawful for the Commissioner of Luxury Tax and an officer duly authorised by the Commissioner of Luxury Tax to have access to, and to cause production and examination of books, registers, accounts or other documents maintained or required to be maintained by a proprietor for the purposes of this Act and such proprietors shall, whenever called upon to do so, produce such books, registers, accounts or documents, for inspection by any such officer.
