Section 26(4) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(4)For the purposes of sub-section (2) of sub-section (3), the Luxury Tax officer may enter and search any place of business of any hotelier or any other place where the Luxury Tax officer has reason to believe that the hotelier keeps or is for the time being keeping any account, registers or documents of his business.
