Section 34(4) in Kerala General Sales Tax Rules, 1963
(4)Any person in charge of any building, place, godown, vessel or vehicle or box or receptacle shall on demand by an authority not below the rank of an assessing authority, & any person in charge of, in any residential accommodation shall on demand by the authority authorised under subsection (3) of Section 28 and on production of authorisation allow such authority free ingress thereto and access to the contents of any box or receptacle and afford all reasonable facilities for a search therein.
