Section 17(2) in Karnataka Tax on Luxuries Act, 1979
(2)All working records of accounts, registers or other documents relating to the business of any hotel [lodging house, health club, beauty parlour, swimming pool, conference hall and the like, business of marriage hall and the business of any stockist] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] shall at all reasonable times be open to inspection by the [Luxury Tax Officer or the authorized officer] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] and the [Luxury Tax Officer or the authorized officer] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] may take or cause to be taken such copies or extracts of such records as may be necessary for the purpose of testing the accuracy of the charges for such luxury [or the value of stock of luxuries] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] or for informing himself as to the particulars regarding which information is required for the purpose of this Act or any rules thereunder as would appear to him necessary.
