State Act

The Mizoram Entertainment Tax Act, 2013

This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

21. Seizure of Books of Accounts, etc.: – The Commissioner or any officer authorized in this behalf by him may seize any books of accounts, registers, admission tickets, counterfoil of tickets or any other documents from any place of entertainment where the entertainment is proceeding or from any place ordinarily used as a place for entertainment if the officer has reason to suspect that the provisions of this Act or any rules made thereunder are not complied with and retain the same for so long as may be necessary for the purpose of this Act and shall grant receipt to the proprietor of the same. Explanation – The expression ‘place of entertainment’ in case of a cable service means the place from where the cable television network is operated.