Section 8(3) in The Maharashtra Entertainments Duty Act, 1923
(3)All accounts and documents of the nature referred to in sub-section (2) as well as documents containing information relating to entertainment conducted by the proprietor shall at all reasonable times be open to inspection by the Inspecting Officer and the Inspecting Officer may take or cause to be taken such copies or extracts therefrom or may place or cause to be placed such marks of identification thereon as appear to him to be necessary for the purposes of this Act.
