Section 18(2)(d) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(d)for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments in respect of which the entertainment tax is payable and for requiring such proprietors to furnish security for payment of tax under sub-section (3) of section 6 and prescribing conditions for forfeiture of such security;