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[Cites 0, Cited by 0] [Section 44(7)] [Section 44] [Entire Act]

State of Kerala - Subsection

Section 44(7)(d) in The Kerala Value Added Tax Act, 2003

(d)The power to require any person who is found to be in possession or control of any accounts, register or other documents maintained in the form of electronic record as defined in clause (t) of subsection (1) of section (2) of the Information Technology Act, 2000, to afford such officer the necessary facility to have an access to such books of accounts or other documents.