Section 17 in Bombay Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 1958
17. Power of Collector to require production of accounts or to inspect accounts. - The Collector may, for the purposes of this Act at all reasonable times
(i)require any promoter of a lottery or prize competition to produce before him accounts or other documents or to furnish any other information; or(ii)inspect the accounts of any such promoter.
