Section 5C(5) in The Kerala Tax on Luxuries Rules, 1976
(5)Where any person has got out of or is about to get into or is in any place referred to in Section 13 and the assessing authority has reason to suspect that such person has secreted about his person any goods or accounts, registers, records or other documents, such person may be searched by such authority with such assistance as he may consider necessary. If such person is a woman the search shall be made by another woman with strict regard to decency.
