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[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

State of Jharkhand - Subsection

Section 18(1)(c) in Jharkhand Entertainments Tax Act, 2012

(c)Every officer so authorised may also enter any place where the tickets for admission to an entertainment or counterfoils thereof are kept or any accounts, registers or other documents relating to an entertainment are kept or maintained and may search at any reasonable time any such place or office or any box or receptacle in which any such tickets, counterfoils, accounts, registers or other documents, are kept and may inspect such tickets, counterfoils, accounts. register or other documents, if he has reason to suspect that attempt is being or has been, made to evade payment of any tax, and may, for reason to be recorded in writing. seize such tickets, counterfoils, accounts, registers and other documents. and shall grant a receipt for same and such seized tickets, counterfoils. accounts, registers. or the other documents shall be retained so long as may be necessary for the examination thereof or for a prosecution and shall thereafter be returned to the assessee / proprietor.