Section 11(1) in Tamil Nadu Entertainments Tax Act, 1939
(1)(a)Any Officer authorised by the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, for the purpose of seeing whether the provisions of this Act or any rules made thereunder are being complied with.(b)Every officer so authorised shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860).
