Section 22(1) in Hyderabad Horse Racing and Betting Tax Rules, 1949
(1)The manager of a race meeting shall, at all reasonable times on demand by [the Joint Commissioner of Commercial Taxes (Enforcement) or the Betting Tax Officer or any other Officer authorised by either of them,] [Substitues by G.O.Ms.No.342, Rev., dated 02-04-1985.] in writing in this behalf, produce or cause to be produced to such officer all books and records kept by the manager of a race meeting in connection with any race course or race meeting and all the tickets and all portions of tickets and all stamps for the time being in his possession and shall allow such officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.
