Section 12 in The Kerala Tax on Luxuries Acts, 1976
12. Power to inspect and take copies of records and accounts.
(1)The assessing authority shall have access at all reasonable time to a hotel or a house boat or place of business of any person liable to collect or pay the luxury tax under this Act.(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.
