Section 9 in Kerala Local Authorities Entertainments Tax Act, 1961
9. Inspection by Local Authority.
(1)The Director of Municipal Administration or the Director of Panchayats or the Mayor of a Corporation or the Chairperson of the municipality or President of the village panchayat or any officer authorized by the Government or the local authority concerned or any police officer authorised by the Government in this behalf may enter any place of entertainment while the entertainment is proceeding and any place ordinarily used as a place of entertainment at any reasonable time, with a view of seeing whether the provisions of this Act or any rules made thereunder are being complied with.(2)If any person prevents or obstructs the entry of any officer authorised by or under sub-section (1) , he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be liable on conviction before a Magistrate to a fine not exceeding two thousand rupees(3)24 Every officer authorised by or under sub-section (1) shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
