Section 5C(10) in The Kerala Tax on Luxuries Rules, 1976
(10)If any assessing authority while inspecting or searching any place finds therein any commodity not accounted for by the stockist in his accounts and other records such authority shall prepare a list of such commodity and get it signed by two respectable witnesses. One copy of such list shall be given or tendered to the stockist or the person in charge of the place.
