Section 13(2) in The Jammu and Kashmir Entertainments Duty Act, 1959
(2)If any officer of Government mentioned in sub-section (1) has reason to suspect that the proprietor of any entertainment is desiring to evade the payment of any entertainments duty due to from him under this Act, he may, for reasons to be recorded in writing and with the previous permission of gazetted officer of the Department, seize such account books, registers or documents in the custody of the proprietor, or held by any other person on his behalf and shall grant a receipt for the same and shall retain the same for such period as may ne necessary for the examination thereof.
