Section 26 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
26. Production and inspection of accounts and documents and search of premises.
(1)The Luxury Tax officer [or any other officer as may be authorised by the Commissioner in this behalf] [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.] may require any hotelier to produce before him any accounts or documents, or to furnish any information, relating to his business, or any other information as may be necessary for the purposes of this Act.(2)All accounts, registers and documents relating to the business of any hotelier and cash kept in any place of business of any hotelier shall at all reasonable times be open to inspection [by the officer specified in sub-section (1), and such officer] [Substituted 'by the Luxury Tax officer, and the Luxury Tax officer' by Rajasthan Act No. 5 of 2016, dated 9.4.2016.] or any person authorised by him may take or cause to be taken such copies or extracts of the said accounts, registers or documents and such inventory of cash found as appear to him necessary for the purposes of this Act.(3)If the Luxury Tax officer has reason to believe that any hotelier has evaded or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the hotelier as may be necessary, and shall grant a receipt for the same, and shall retain the same for so long as may be necessary, in connection with any proceeding under this Act or for a prosecution :Provided that the accounts, registers and documents so seized shall not be retained by such officer beyond a period of six months from the date of seizure, without the written order of the Commissioner for reasons to be recorded in writing.(4)For the purposes of sub-section (2) of sub-section (3), the Luxury Tax officer may enter and search any place of business of any hotelier or any other place where the Luxury Tax officer has reason to believe that the hotelier keeps or is for the time being keeping any account, registers or documents of his business.(5)Where any books of accounts, other documents or money are found in the possession or control of any person in the course of search, it shall be presumed, unless the contrary is proved, that such books of accounts, other documents or money belong to such person. Provisions of Criminal Procedure Code, 1973 shall apply to such search and seizure.
