Section 13 in Rajasthan Entertainments and Advertisements Tax Act, 1957
13. Entry and Inspection.
(1)Any officer authorized by the State Government in this behalf may enter any place of entertainment while the entertainment is proceeding or any place ordinarily used as a place of entertainment at any reasonable time for the purpose of seeing whether the provisions of this Act or of any rules made thereunder are being complied with.(1A)Every officer so authorized may also enter any place where the tickets for admission to an entertainment or counterfoils thereof or stamps are kept or any accounts, registers or other documents relating to an entertainment or advertisement are kept or maintained, and may search at all reasonable times any such place or office or any box or receptacle in which any such tickets, counterfoils, stamps, accounts, registers or other documents are kept and may inspect such tickets, counterfoils, stamps, accounts, registers or other documents, if he has reason to suspect that attempt is being, or has been, made to evade payment of any tax, and he may for reasons to be recorded in writing seize such tickets, counterfoils, stamps, accounts, registers or other documents and shall give a receipt for the same; such seized tickets, counterfoils, stamps, accounts, registers or other documents shall be retained for so long as may be necessary for the examination thereof or for [imposing a penalty] [Substituted for 'a prosecution' by Act No. 8 of 1998 w.e.f. 31.7.1998.] under sub-section (4) of section 10 and shall thereafter be returned to the proprietor.(1B)The power conferred by sub-section (1A) shall include the power to break open any box or receptacle in which any tickets, counterfoils, stamps, accounts, registers or other documents relating to an entertainment or advertisement may be contained or to break open the door of any premises where any such tickets, counterfoils, stamps, accounts, registers or other documents may be kept:Provided that the power to break open the door shall be exercised only after the proprietor or any other person in occupation of the premises, if he is present therein, fails or refuses to open the door on being called upon to do so.(2)every officer so authorized shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, 1860 (Central Act 45 of 1860).(3)The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as place of entertainment shall give every reasonable assistance to the officer so authorised in the performance of his duties under sub-section (1).(4)If any person prevents or obstructs the entry of any officer so authorized, 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 pay a fine which may extend to five hundred rupees.(5)Any officer authorized as aforesaid or any other officer who has to enter any place of entertainment in pursuance of a duty imposed upon him by or under this Act or any other law shall not be required to pay the entertainment tax for his admission to the entertainment.
