State Act
Section 16. Entry into and inspection of places of entertainments.
The Himachal Pradesh Entertainments Duty Act, 1968
This Act was repealed on 1 July 2017 by the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), s.173(1); it may still apply to matters that began before then.
16. Entry into and inspection of places of entertainments.- (1) Any officer not below such rank as may be prescribed, may enter into, inspect and search any place of entertainment while the entertainment is proceeding at any reasonable time, for the purpose of ensuring that the provisions of this Act or any rules made thereunder are being complied with, and while doing so, such officer shall not be deemed to be a person, admitted to the entertainment. (2) The proprietor of every entertainment shall give every reasonable assistance to the aforesaid officer in the performance of his duties under sub-section (1). 1[(3) If any officer referred to in sub-section (1) has reasonable grounds to believe that any proprietor is trying to evade entertainment duty or other dues under this Act, he may search any office, shop, godown, vessel, vehicle, or any other place of business of the proprietor or any building, dwelling house, or place where such officer has reason to believe that the proprietor keeps or is, for the time being, keeping any books, accounts, registers, documents or goods relating to his business : Provided that no entry or search in the dwelling house shall be made- (i) after the sunset and before the sunrise; (ii) by an officer below the rank of an Excise and Taxation Officer; and (iii) without obtaining the sanction of the District Magistrate within whose jurisdiction such house is situated. (4) The powers conferred by sub-section (3) shall include the power to open and search any box or receptacle in which any books, accounts, registers or other relevant documents of the proprietor may be contained]. 2[Explanation.- For the purpose of this section “place of entertainment” in relation to television exhibition, shall mean the place from where such television exhibition is provided.]