Section 13(2) in The Punjab Entertainments Duty Act, 1955
(2)If any officer of Government mentioned in sub-section (1) his reason to suspect that the proprietor of any entertainment is attempting to evade the payment of any entertainments duty due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the proprietor, as may be necessary and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for examination thereof.
