Section 17(4) in Karnataka Tax on Luxuries Act, 1979
(4)For the purposes of this Act, the [Luxury Tax Officer or the person authorized by him in this behalf or the officer authorized under sub-section (1)] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986], may enter and search any hotel or any place of business of the 2[proprietor or stockist]2 or any other place where the [Luxury Tax Officer or the officer authorized under sub-section (1)] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] has reason to believe that the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] keeps, or is for the time being keeping, any records of accounts, registers or other documents [relating to his business] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997].
