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Section 21: Seizure of Books of Accounts, etc.

The Mizoram Entertainment Tax Act, 2013State Act of Mizoram · Act 4 of 2013

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.

Where this provision sits

ActThe Mizoram Entertainment Tax Act, 2013
Section21
Marginal noteSeizure of Books of Accounts, etc.
JurisdictionState of Mizoram
StatusIn force as published by the source

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