(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.
THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 11
(2) The proprietor of every entertainment shall give every reasonable assistance to the aforesaid officer in the performance of his duties under subsection (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.]
3[16-A. Power so detain video cassette recorders, etc.- Any officer authorised under section 16 may, if he has reasons to believe that any proprietor is running a 4[television or] video exhibition without payment of duty or penalty, if any, imposed under this Act or where the proprietor refuses to pay the duty or penalty, if any or fails to produce any proof regarding the payment thereof, detain the video cassette recorder or television or apparatus attached to television or machine used for transmitting the films of the television screen or any other apparatus which transmits films on screen through any other means except a cinema projector, and for this purpose take or cause to be taken any steps as he may consider proper for the temporary safe custody of these articles or goods :
Provided that the video cassette recorder or other articles detained shall be released as soon as the duty or penalty, if any, has been paid.]