Section 10(1) in The Maharashtra Advertisements Tax Act, 1967
(1)The Commissioner of Police in any area for which a Commissioner of Police has been appointed, or the District Magistrate elsewhere, or any officer other than a police officer below the rank of head constable duly authorised by them in this behalf, may enter any place of entertainment where any advertisement is being exhibited at any reasonable time with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.
