(1) Any officer not below the rank of Amusement Tax Inspector Inspection.
in Calcutta and Sub-Deputy Collector in a district, authorised by the State Government for the purpose, may enter any hotel or restaurant at any reasonable time with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.
(2) If any person prevents or obstructs the entry of any officer so authorised, he shall, in addition to any other punishment to which he is so liable under any law for the time being in force, be liable, on conviction before a Magistrate, to a fine not exceeding two hundred rupees.
(3) Every officer authorised under this section shall be deemed to be 45 of 1860. a public servant within the meaning of section 21 of the Indian Penal Code.
9. No entertainments tax, in relation to an entertainment in a hotel Saving.
or restaurant, shall be leviable on any person under the provisions of of 1922.
section 3 of the Bengal Amusements Tax Act, 1922, if such person pays Ben. Act V entertainment tax under the provisions of this Act.