Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 28(7)] [Section 28] [Entire Act]

State of Kerala - Subsection

Section 28(7)(b) in The Kerala Agricultural Income Tax Act, 1991

(b)the power to seal any box or receptacle, god own or building where any accounts, registers, records or other documents are or are reasonably believed to be kept if the owner or any other person in occupation leaves the premises or refuses to open the box or receptacle, godown or building or is not available, and to break open such box, receptacle, godown or building on the authority of an authorisation in writing by the Commissioner.