Section 9 in The U.P. Advertisements Tax Act, 1981
9. Inspections.
(1)The Commissioner or any other officer authorised by him in this behalf may, with such assistance as may be necessary enter, inspect and search any cinema or any place used or suspected to be used for keeping records connected therewith at any reasonable time with a view to securing compliance of the provisions of this Act, and may take in his possession or require the production of such records relating to the exhibition of advertisements, as he considers necessary.(2)The powers of entry search and inspection under sub-section (1) may also be exercised by the District Magistrate or an officer authorised by him, within the District to which he is for the lime being posted.(3)The proprietor shall give every reasonable assistance to the inspecting officer specified in sub-section (1) or sub-section (2).(4)Every inspecting officer specified in sub-section (1) or sub-section (2) shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code.
