Section 8(2) in The Tamil Nadu Betting Tax Act, 1935
(2)Every person appointed under sub-section (1) shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860) and shall be given free access to every race-meeting held in the local area for which he has been appointed and to every place where betting is conducted at such race-meeting, and to all books of account relating to such betting, whether such books belong to the director or to any book-maker.
