Section 17(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)All working records of accounts, registers or other documents relating to the business of any hotel shall, at all reasonable times, be open to inspection by the Collector, and the Collector may take or cause to be taken such copies or extracts of such records as may be necessary for the purposes of testing the accuracy of the charges for such luxury or for informing himself as to the particulars regarding which information is required for the purposes of this Act or any rules thereunder as would appear to him necessary.
