Section 43 in The Kerala Value Added Tax Act, 2003
43. Power of Survey.
- Any officer not below the rank of an assessing authority may, for the purpose of survey for ascertainment of commencement of liability for registration under this Act, enter any place of business and require the dealer, employee or any other person who may at that time helping in carrying on such business, to provide necessary facility -(i)to inspect books of accounts or documents relating to the business, and(ii)to check or verify the cash and stock of goods which may be found therein, and(iii)to furnish such information including such statement relating to any matter which may be useful for or relevant to any proceedings under this Act and the dealer, employee or any other person shall comply with such requirements.Provided that no residential accommodation (not being a shop - cum residence) shall be entered into or inspected unless such officer is specially authorized in writing by the Commissioner to search that residential accommodation.
