Section 12 in Bihar Taxation on Luxuries in Hotels Act, 1988
12. Inspection, search and seizure.
- The assessing authority or any other authority prescribed for this purpose may, with a view to satisfying itself that the provisions of this Act or Rules made thereunder are being complied with;-(a)enter any hotel at any time:(b)require any proprietor of a hotel to produce before him any books, accounts or other documents and inspect them:(c)inspect any room to ascertain their occupancy: and(d)seize any books, accounts and documents for detailed examination :Provided that a receipt shall be given to the proprietor in respect of the books of account and document seized.
