Section 13 in The Assam Amusements and Betting Tax Rules, 1939
13.
(1)The proprietor shall at all reasonable times on demand by any Magistrate or police or (officer of the Department of Taxes) not below the rank of Sub-Inspector produce before that officer all books and records kept by the proprietor in connection with any entertainment and all tickets and all portions of any tickets and all stamps for the time being in his possession, and shall allow the officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.(2)A person who has been admitted to an entertainment in respect of which the proprietor has not made arrangements approved by the Provincial Government for furnishing returns of payments for admission, and given security to their satisfaction for the payment of the entertainments tax, shall upon demand made during the course of, or immediately before, or after the entertainment, produce before any officer mentioned in Clause (1) of this rule the ticket, badge, card of admission, voucher or document by means of which he was admitted or portion of the ticket by means of which he was admitted, bearing a stamp defaced in accordance with sub-rule (4) of Rule 7.
