Section 22(5) in The Gujarat Entertainments Tax Act, 1977
(5)For the purposes of sub-section (2) or sub-section (4) the prescribed officer may enter and search any place of business of any proprietor or any other place where the prescribed officer has reason to believe that the proprietor keeps or is for the time being keeping any accounts, or documents relating to the entertainment conducted by him, and may make a note or an inventory of any articles or things found in the course of any search which in his opinion will be useful for or relevant, to, any proceeding under this Act.
