Section 12(2) in The Kerala Tax on Luxuries Acts, 1976
(2)The assessing authority may, at any time, with or without notice to any person referred to in sub- section (1), examine his working records and accounts and take copies of, or extracts from, any of the said records or accounts for purposes of testing the accuracy of any return or for informing itself as to the particulars regarding which information is required for the purposes of this Act or any rule made thereunder.
