Section 11 in Tamil Nadu Entertainments Tax Act, 1939
11. Inspection.
(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).(2)The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as a place of entertainment shall give every reasonable assistance to the Inspecting Officer in the performance of his duties under subsection (1).(3)If any person prevents or obstructs the entry of the Inspecting Officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees.[Explanation. - For the purposes of this section and section 12-C, place of entertainment in relation to television exhibition shall mean the place from where such television exhibition is provided.] [Inserted by the Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994).]
