Section 9: Manner ot recovery of' entertainments Any sum due on account of entertainmo tax shall be recoverable by tho Chief Commissj in the same mo.nnor as on arre::1r of land r-o vo m ( J. POVlGr of en,try

(1) Any officer authorised by the Chief Coomissioner f o r- tthG purposo may enter any, place of entertainment while the enterta:i,n­ ment is proceeding or o.n;y p La c e ordino.rily used as a place of entertainment at any rcasono.ble time, with a view to seeing whether the pro'Visions of this Regulo.tion or any rules made there-under are beina complied with. ~ ~

(2) If any person prevents or obs~ructs the entry of nny officer so authorised be sho.ll in addition to c],ny other punishment to which he may be liab 10 under any law for tho time being in force 9 be liable on c o rrv i.ot Lo n b o f o r-e a magistrat2 to a fine not excceding two hundrod rupees.

(3) Every office authorised under this section shall be deemed to be 0. public servant within the meaning of section 21 of the Indian Pennl Code (Act XIV of 1860).