Section 11(1) in The Assam Amusements and Betting Tax Act, 1939
(1)The Commissioner or any other officer authorised in this behalf by him may with such assistance as may be necessary, enter, inspect and search any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment or for keeping records connected there with, at any reasonable time with a view to seeing whether the provisions of this Act and the rules made thereunder are being complied with.Explanation - The expression 'place of entertainment' in case of a cable service means the place from where the cable television network is operated.
