Section 13(1) in The Kerala Tax on Luxuries Acts, 1976
(1)The assessing authority may for the purposes of this Act, by notice, require any proprietor-(a)to produce or cause to be produced before it any accounts, registers, records or other documents; or(b)to furnish to cause to be furnished any other information relating to the hotel or house boat or business and such proprietor shall comply with such requisition.
