Amendment status not verified — confirm the current text below against the official source.
Power to enter place of entertainment.— (1) The Commissioner, or the prescribed officer and any other officer duly authorized by the Commissioner or by the Manual of Goa Laws (Vol. II) – 155 – Entertainment Tax Act and Rules prescribed officer, 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 to see whether the provisions of the Act or these rules are being complied with. Every such officer authorized by the Commissioner or by the prescribed officer shall have in his possession a permit signed by the Commissioner or the prescribed officer authorizing him in this behalf. (2) An Entertainment Tax Officer not below the rank of Tax Inspector will be authorized to lodge complaint to the court for any irregularity noticed in any place of entertainment.