Section 13(1) in The Punjab Entertainments Duty Act, 1955
(1)The proprietor of an entertainment shall, on being required to do so by an officer authorised by the Government in this behalf, produce before any officer of the Excise and Taxation Department, not below the rank of [Inspector] [Substituted by Haryana Act 30 of 1973.] as may be prescribed, any accounts or documents, relevant to the sales of tickets and realisation of the entertainments duty due as may be necessary for the purposes of this Act.
