Section 44(10) in The Kerala Value Added Tax Act, 2003
(10)If any officer, in the course of any inspection or search of any business place, building or any other place finds that goods are stored in undeclared godown, such stock shall be treated as stock outside the regular books of accounts of the dealer unless proved otherwise.Provided that godowns in respect of which prior written intimation had been given to the registering authority within ten days of its usage by the dealer shall not be treated as undeclared godowns.
