Section 17 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
17. Inspection.
(1)Any officer authorized by the local authorities in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, for the purpose of seeing whether the provisions of this Act or any rules made thereunder are being complied with.(2)The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as a place of entertainment shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1).(3)If any person prevents or obstructs the entry of the inspecting officer he shall, in addition to any punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees.Explanation. - For the purposes of this section and section 21, place of entertainment in relation to television exhibition shall mean the place from where such television exhibition is provided.
