Section 13(3) in The Kerala Tax on Luxuries Acts, 1976
(3)if the assessing authority has reasons to believe that a proprietor is trying to evade the collection or payment of the luxury tax, it may, for reasons to be recorded, enter and search collection or payment of the luxury tax, it may, for reasons to be recorded, enter and search-(a)any hotel or house boat or place of business of the proprietor; or(b)any other place where the proprietor is keeping or is reasonably believed to be keeping any accounts, registers, records or other documents relating to his hotel or house boat or business.Provided that no residential accommodation (not being ahotel/ shop- cum- residence) shall be entered into or searched, unless the assessing authority is specially authorised in writing by the Board of Revenue to search that accommodation.Explanation. - For the purposes of clause (b) 'place' includes any godown, building, vessel, vehicle, box or receptacle.
