Section 18(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)(i)All accounts and registers maintained by dealers in the ordinary course of their business and documents relating to the stock of the [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] , or purchases, sales and deliveries of [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] by any dealer [computer hardware and software used for data inputting, processing and storage of all such information] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997], the [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] in their possession and their offices, shops, godowns, vessel, receptacles or vehicles, shall be open to inspection at all reasonable times by such officers as may be authorized by State Government in this behalf.(ii)For the purposes of inspection referred to in clause (i), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps or is for the time being keeping, any accounts, registers or documents of his business:Provided that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched by such officer except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this sub-section shall so far, as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
