Section 11A in The Assam Amusements and Betting Tax Act, 1939
11A. Seizure of books of accounts etc.
- An officer authorised by the State Government in this behalf may seize any books of account, registers, admission tickets, counterfoil of tickets or any other document from any place of entertainment where the entertainment is proceeding or from any place ordinarily used as a place for entertainment if the officer has reasons to suspect that the provisions of this Chapter or any rules made thereunder are not complied with and retain the same for so long as may be necessary for the purposes of this Act and shall grant a receipt to the proprietor of the same.Explanation - The expression 'place of entertainment' in case of cable service means the place from where the cable television network is operated.
