Amendment status not verified — confirm the current text below against the official source.
Inspection, search and seizure. – The assessing authority or any other authority prescribed for this purpose may, with a view to satisfying itself that the provisions of this Act or Rules made thereunder are being complied with;- (a) enter any hotel at any time; (b) require any proprietor of a hotel to produce before him any books of accounts or other documents and inspect them: (c) inspect any room to ascertain their occupancy; and (d) seize any books, accounts and documents for detailed examination and such seized accounts, documents and other evidences shall be retained for so long as may be reasonably necessary for examination thereof. Provided that a receipt shall be given to the proprietor in respect of the books of account and documents seized.