Section 18(2)(ii) in Karnataka Tax on Entry of Goods Act, 1979
(ii)For the purposes of inspection referred to in clause (i), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps or is for the time being keeping, any accounts, registers or documents of his business: