Section 20(2) in Andhra Pradesh Tax on Luxuries Act, 1987
(2)All working records, accounts, registers or other documents relating to [proprietor] [Substituted for the words 'The luxury provided in a hotel' by Act No. 28 of 1996 w.e.f.1.8.96.] shall at all reasonable times, be open to inspection by the assessing authority and the assessing authority may take or cause to be taken such copies or extracts of such records as may be necessary for purpose of satisfying itself regarding the accuracy of the charges for such luxury or for informing itself as to the particulars regarding which information is required for the purpose of this Act, or any rules made, there-under as would appear to it necessary.
