Amendment status not verified — confirm the current text below against the official source.
(2) The {Central Government] may, subject to documents such conditions as may be prescribed, require the pro- Prietor of any cinema premises to produce before any officer of the Excise and Taxation Department, not below the rank of Sub-Inspector as may be prescribed, any accounts or documents, relevant to the shows as may be necessary for the purposes of this Act. (2) If any officer of the [Central Government] men- tioned in sub-section (J) has reason to suspect that the proprietor of any cinema premises is attempting to evade the payment of any tax due from him under ” Act, be may for reasons to be recorded in writing, sel2 such accounts, registers or documents of the proprict(l. aS maj be necessary, and shall grant a receipt for a s:me, and shall retain the same for such period as may ‘i found necessary, for examination thereof or for a prose¢ tion, | e or ran: 1Substituted for thewords “State Government”? by the Punjab Reibjects sation (Chandigarh) (Adaptatuon of Laws On State and Concurren Odrer, 1968. © Scanned with OKEN Scanner of 1954] THE PUNJAB ENTERTAINMENTS TAX 313 (CINBMATOGRAPH SHows) ACT, 1954