Section 17 in The Assam Amusements and Betting Tax Act, 1939
17. Accounts of totalisator tax.
(1)The stewards of a race-meeting, shall keep accounts in the prescribed from of all moneys paid into the totalisator at that meeting.(2)Every person having the custody or control of any such accounts shall, when required in writing by an officer empowered in this behalf by the State Government permit such officer, or an officer authorised in writing by him in this behalf, to inspect and take copies of them.
