Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 277] [Entire Act] State of Kerala - Subsection Section 277(4) in Kerala Municipality Act, 1994 (4)The Secretary may call for the accounts of any person keeping timber for sale for the purpose of levying the tax under sub-section (3).