Section 5C(3) in The Kerala Tax on Luxuries Rules, 1976
(3)If ingress to such building, place, godown, vehicle, vessel, other conveyance or residential accommodation or access to the contents of any box or receptacle cannot be so obtained, under sub-rule (2) it shall be lawful for such authority with such assistance of the police or other officers of the State Government as may be required, to enter such building, place, godown, vehicle, vessel, other conveyance or residential accommodation or to have access to the contents of any box or receptacle and search therein and in order to effect such entrance or access, to break open any box or receptacle or any outer or inner door or window of any building, place, vehicle, vessel, other conveyance or residential accommodation, whether that of the person, to be searched or of any other person if, after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance or access.Provided that, if any such vehicle, vessel, building, place or residential accommodation is occupied by a female (not the person to be arrested) who, according to custom, does not appear in public, the authority shall, before entering such vehicle, vessel, building, place or residential accommodation, give notice to such female that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing and may then break open such vehicles.
