Section 13(1A) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(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.
