Section 6H(3) in The Goa Entertainment Tax Act, 1964
(3)For the purpose of sub-sections (1) and (2) of this section, the Commissioner may enter and search the place of entertainment or any place of business of the proprietor or person or distributor or any other place where, the Commissioner has reason to believe that the proprietor or person or distributor keeps documents, accounts or registers of his business relating to provide entertainment liable to tax under this Act."].
