Section 11(2) in Andhra Pradesh Entertainments Tax Act, 1939
(2)The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as a place of an entertainment (including any building, enclosure or office attached thereto where tickets or any records, documents and registers are kept)shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1).(2-A) If the officer so authorised by the State Government in this behalf has reasonable ground to suspect that a contravention of provisions of this Act or the rules made thereunder has been committed, he may enter and search at all reasonable times any premises where books, records, accounts, registers, tickets, used and unused and portions thereof, or any other article connected therewith are kept or are suspected to be kept by the proprietor, and may, for reasons to be recorded in writing, seize such books records, accounts, registers, tickets, used and unused, and portions thereof, or any other article connected therewith as he may consider necessary, and shall give the proprietor or the person in-charge of the premises a receipt for the same. The books, records, accounts, registers, tickets and portions thereof, or any other article so seized shall be retained by such officer only for so long as may be necessary for the purpose of investigation.
