Section 11(2) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(2)If any officer of the State Government mentioned in Sub-section (1) has reason to suspect that the proprietor of any cinema premises is attempting to evade the payment of any tax due from him under this Act he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the proprietor, as may be necessary and shall grant a receipt for the same, and shall retain the same for such period as may be found necessary for examination thereof or for a prosecution.
