8F. Accounts, production and inspection of accounts and documents.
(1)Every proprietor or person liable to pay tax under this Act, and who is required so to do by the Commissioner by notice served on him in the prescribed manner, shall keep a true account of the entertainment tax receipts.(2)If the Commissioner considers that the accounts kept are not sufficiently clear or intelligible to enable him to determine whether or not a proprietor or person is liable to tax during any period, or are so kept not to enable a proper scrutiny of the returns or the statement furnished, the Commissioner may require such proprietor or person by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.(3)The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any proprietor or person to maintain accounts and records showing such particulars regarding their business in such form, and in such manner, as may be specified by him.(4)Every registered proprietor or person shall ordinarily keep all his accounts, registers and documents relating to his activity of providing entertainment at the place or places of his activity of providing entertainment specified in his certificate of registration or, with the previous approval of the Commissioner at such other place as may be approved by the Commissioner.(5)The Commissioner may, subject to such conditions as may be prescribed, require any proprietor or person to produce before him any accounts or documents, or to furnish any information, relating to his business, or any other information as may be necessary for the purpose of this Act.(6)All accounts, registers and documents relating to the activity of providing entertainment of any proprietor or person and cash kept in any place of his activity of providing entertainment shall at all reasonable times be open to inspection by the Commissioner and the Commissioner or any person authorized by him, may take or cause to be taken such copies or extracts of the said accounts, registers or documents and such inventory of cash found as appear to him necessary for the purpose of this Act.
