Section 11(1)(a) in Tamil Nadu Entertainments Tax Act, 1939
(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.