Section 11 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
11. Production and inspection of documents
(1)The State Government may, subject to such conditions as may be prescribed, require the proprietor of any cinema premises to produce before any officer of the Excise and Taxation Department, not below the rank of Sub-Inspector as may be prescribed, any accounts or documents, relevant to the shows as may be necessary for the purposes of this Act.(2)If any officer of the State Government mentioned in Sub-section (1) has reason to suspect that the proprietor of any cinema premises is attempting to evade the payment of any tax due from him under this Act he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the proprietor, as may be necessary and shall grant a receipt for the same, and shall retain the same for such period as may be found necessary for examination thereof or for a prosecution.
