State Act

Jharkhand Entertainment Tax Act, 2012

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

19. Production and inspection of accounts and documents - (1) Subject to such rules as may be prescribed, the prescribed authority may, either before or after assessment, require any assessee / proprietor to produce before it any accounts, registers or documents to furnish any information relating to financial transactions of the assessee / 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 / proprietor shall comply with such requirements. (2) All accounts, registers, documents and tickets mentioned in sub-section (1) 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.