Section 13(1) in The Jammu and Kashmir Entertainments Duty Act, 1959
(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.
