Section 26(1) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(1)The Luxury Tax officer [or any other officer as may be authorised by the Commissioner in this behalf] [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.] may require any hotelier to produce before him any accounts or documents, or to furnish any information, relating to his business, or any other information as may be necessary for the purposes of this Act.
