Section 82 in The Kerala Value Added Tax Act, 2003
82. Notice to obtain information.
(1)Any officer, not below the rank of an assessing authority, by notice in writing, require any person, whether or not liable to pay tax under the Act. (a) to furnish any information that may be required by the notice, or (b) to attend at the time and place designated in the notice, for the purpose of being examined on oath by such officer, concerning the tax affairs of that person or any other person and for that purpose such officer may require the person examined to produce any book, record or information stored in computer in the control of that person.
