Section 9(1) in Kerala Local Authorities Entertainments Tax Act, 1961
(1)The Director of Municipal Administration or the Director of Panchayats or the Mayor of a Corporation or the Chairperson of the municipality or President of the village panchayat or any officer authorized by the Government or the local authority concerned or any police officer authorised by the 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, with a view of seeing whether the provisions of this Act or any rules made thereunder are being complied with.
