Section 10 in The Maharashtra Advertisements Tax Act, 1967
10. Power to enter place of entertainment for purposes of this Act.
(1)The Commissioner of Police in any area for which a Commissioner of Police has been appointed, or the District Magistrate elsewhere, or any officer other than a police officer below the rank of head constable duly authorised by them in this behalf, may enter any place of entertainment where any advertisement is being exhibited at any reasonable time with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.(2)The proprietor of every place of entertainment shall give every reasonable assistance to the inspecting officer in the performance of his duties under subsection (1).(3)If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, on conviction be punished with fine which may extend to five hundred rupees.
