Section 21 in The Gujarat Entertainments Tax Act, 1977
21. Accounts.
(1)Every proprietor shall maintain regularly correct and complete accounts relating to the entertainment conducted by him, in such form and containing such particulars as may be prescribed.(2)If the prescribed officer considers that the accounts, are so kept as not to enable a proper scrutiny of the returns furnished by a proprietor, such officer may, subject to such rules as may be prescribed, require the proprietor, by notice in writing, to maintain such accounts, in such form and in such manner as in his opinion is necessary for the purpose of proper scrutiny of returns.
