88 Access to Reports and Books

An officer of the Service:

(a) may enter without warrant, any premises on which he reasonably believes that a person is carrying on business in order to ascertain whether this Bill is being complied with by the occupier of the premises or any other person.

(b) shall at any reasonable time of the day be given access to all books and records of any hotel, restaurant or other establishment offering chargeable goods and services for the purpose of verifying facts necessary to determine the amount due and payable to the Government under this Bill.