Section 21 in Kerala Plantations (Additional Tax) Act, 1960
21. Power of inspection.
(1)The assessing authority or any other officer authorised by the Government or by the assessing authority in this behalf may, at any reasonable time, enter any plantation for the purpose of collecting particulars relating thereto and may require the holder of the plantation or any other person in charge of the plantation to produce for inspection and book, register or record kept therein and ask for any information relating to the plantation ; and the holder of the plantation or other person in charge shall be bound to afford facilities for such inspection, and furnish such information as is available with him.(2)Any person who obstructs the assessing authority or other officer authorised in the exercise of the powers conferred on him under sub-section (1) or fails to produce any book, register or record when required to be produced or furnish the available information, shall be punishable with impriSonment of either description for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.
