Section 14 in The U.P. Entertainments and Betting Tax Act, 1979
14. Inspections
. - (1) The Commissioner or any other officer authorised in this behalf by the Commissioner or by the State Government, in respect of the whole of Uttar Pradesh, and the District Magistrate or any other officer authorised by him, in respect of his district, may, with such assistance as may be necessary, enter, inspect and search any place of entertainment while the entertainment is proceeding, and any place ordinarily used or suspected to be used as a place of entertainment or for keeping records connected therewith, at any reasonable time with a view to securing compliance of the provisions of this Act or the rules made thereunder.[Explanation. - The expression 'place of entertainment' shall, in the case of cable service, mean the place from where the cable television network is operated.] [Inserted by U.P. Act No. 28 of 1995.](2)Any officer referred to in sub-section (1) may require the proprietor to produce for inspection before him or any other officer not below the rank of Inspector, all books of accounts and other records, relating to the entertainment as such officer may consider necessary.(3)Any officer referred to in sub-section (1) or sub-section (2) may take in Iris possession all such books of accounts and other records relating to the entertainment as he may consider necessary.(4)The proprietor of such place of entertainment shall give every reasonable assistance to every officer referred to in sub-sections (1) and (2).(5)Every officer referred to in sub-sections (1) and (2) shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code.(6)Every officer referred to in sub-sections (1) and (2) may require a person who is suspected of contravening any of the provisions of this Act or the rules made thereunder to declare immediately his name and address, and if such person refuses or fails to give his name and address, or if the officer so empowered or authorised reasonably suspects him of giving a false name or address, he may arrest him and detain or get him detained at the nearest Police Station and the provisions of Section 42 of the Code of Criminal Procedure, 1973 shall apply.
