Section 26(2) in The Punjab Tax on Luxuries Act, 2009
(2)All records of accounts, registers or other documents relating to the business of any hotel or banquet hall, shall at all reasonable times, be open for inspection by the Commissioner or the assessing authority, and the Commissioner or the assessing authority, as the case may be, may take or cause to be taken such copies or extract of the said records, as may be necessary for the purpose of ascertaining the accuracy of the charges received for providing luxury.
