Amendment status not verified — confirm the current text below against the official source.
Production and inspection of accounts and documents - ( l) Subject to such rules as may be prescribed, the prescribed authority may, either before or after assessment, require any assessee I proprietor to produce before it any accounts, registers or documents to furnish any information relating to financial transactions of the assessee I proprietor in respect of his entertainments including transactions with the producer or distributor of films, printing of tickets including complimentary tickets. sales of tickets including complimentary tickets and realisation of payment for admission or entertainments tax, the profit derived from the entertainments as may be necessary for the purpose of this Act and assessee I proprietor shall comply with such requirements. (2) All accounts, registers, documents and tickets mentioned in sub- section (I) shall, at all reasonable times, be open to inspection by the prescribed authority, which may take or cause to be taken such copies of or extracts from the accounts, register or documents as it may consider necessary. (3) If any person prevents or obstruct the entry of the inspecting officer, he shall, ii, addition to any other punishment .to which he is liable under any law for the time being in forge, be punished with fine which may extend to two thousand rupee. !;,lji(<!jU,s ~ (31fljl,jji(Uf). ~it,qji( 27 ~. 2012 34 (7) The paym ent of the amount of tax including penalty. if any, due in accordance with the order of the Tribunal in respect of which an application has been made under this section shall not be stayed pending the disposal of such application or any reference made in the consequence thereof. (8) The Tribunal or the High Court may admit an application under this section after the expiry of the period of limitation provided in this section, if it is satisfied that th~ applicant had sufficient cause for not presenting application within the period. (2) If, for reasons to be recorded in writing the Tribunal refuses to make such reference, the applicant may, within forty five days of such order, either- ( a) withdraw his application (and if the applicant who does so, is an assessee the fee paid by him shall be refunded); or (b) apply to the High Court against such refusal. (3) lf upon the receipt of an application under clause (b) of sub-section (2) the High Court is not satisfied that such refusal was justified it may require the Tribunal to state a case and refer it to the High Court and on receipt of such requisition the Tribunal shall state and refer the case accordingly. (4) If the High Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the court may direct in that behalf. (5) The High Court upon hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which decision is founded. and shall send' to the Tribunal a copy of such judgment under the seal of the court and the signature of the Registrar. and Tribunal shall where necessary. amend its order in conformity with such judgment. (6) Where a reference is made to the High Court under this section the costs including the disposal of the fee referred to in sub-section (1) shall be in discretion of the court.