Section 5C(6) in The Kerala Tax on Luxuries Rules, 1976
(6)Where any assessing authority conducts a search of any person, office, shop, place of business, residential accommodation, godown,vessel, receptacle, vehicle or any premises or place where any books of accounts, or are reasonably suspected to be kept, he shall, as far as may follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
