Section 58(21) in Kerala Value Added Tax Rules, 2005
(21)In the case of dealers in ornaments or wares or articles of gold, silver or platinum group metals who had not exercised option under clause (f) of section 8, the Commissioner may, if found necessary, for reasons recorded in writing post officers not below the rank of an assessing authority in the business premises of such dealers to watch compliance of section 40 and on such posting the dealer shall provide such facilities to the officers for the discharge of their duties.
