Section 35(2) in The Orissa Entertainment Tax Rules, 2006
(2)If the officer so authorised under Sub-section (1) of Section 15 of the Act finds any books, records, accounts, registers, tickets used and or unused and portions thereof, or any other article connected therewith which he has reason to believe to relate to any evasion of tax due from the proprietor under the Act, he may, for reasons to be recorded in writing, seize such books, records, accounts, registers, tickets used and or unused and portions thereof or any other article connected therewith and shall give the proprietor or the person-in-charge of the premises a receipt for the same.
