Section 9(1) in The U.P. Advertisements Tax Act, 1981
(1)The Commissioner or any other officer authorised by him in this behalf may, with such assistance as may be necessary enter, inspect and search any cinema or any place used or suspected to be used for keeping records connected therewith at any reasonable time with a view to securing compliance of the provisions of this Act, and may take in his possession or require the production of such records relating to the exhibition of advertisements, as he considers necessary.
