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[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

State of Jharkhand - Subsection

Section 18(1)(d) in Jharkhand Entertainments Tax Act, 2012

(d)The officers so authorised shall have power to break open any box or receptacle in which any tickets. counterfoils, accounts, registers or other documents relating to any entertainment may be contained or to break open the door of any premises where any such tickets, counterfoils, registers accounts or other documents may be kept if the assessee / proprietor or any other person in occupation of the said premises fails or refuses to open the door or the box or receptacle on being called upon to do so.