Section 5C in The Kerala Tax on Luxuries Rules, 1976
5C. Search and seizure.
(1)The authorization under the proviso to subsection (3) and clause (b) of sub-section (7) of section 13 shall be in Form IIB and shall be in writing under the signature of the authority issuing it and shall bear the seal of such authority.(2)Any person in charge of any building, place, godown, vessel, vehicle, other conveyance, box or receptacle shall, on demand by an assessing authority and any person in charge of any residential accommodation shall on demand by an assessing authority authorised under sub-section (3) of Section 13 and on production of authorization, 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.(3)If ingress to such building, place, godown, vehicle, vessel, other conveyance or residential accommodation or access to the contents of any box or receptacle cannot be so obtained, under sub-rule (2) it shall be lawful for such authority with such assistance of the police or other officers of the State Government as may be required, to enter such building, place, godown, vehicle, vessel, other conveyance or residential accommodation or to have access to the contents of any box or receptacle and search therein and in order to effect such entrance or access, to break open any box or receptacle or any outer or inner door or window of any building, place, vehicle, vessel, other conveyance or residential accommodation, whether that of the person, to be searched or of any other person if, after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance or access.Provided that, if any such vehicle, vessel, building, place or residential accommodation is occupied by a female (not the person to be arrested) who, according to custom, does not appear in public, the authority shall, before entering such vehicle, vessel, building, place or residential accommodation, give notice to such female that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing and may then break open such vehicles.(4)The assessing authority may, if the owner or any other person in occupation or in immediate possession or control of any box or receptacle, godown, building or residential accommodation in which any goods, accounts, registers, records or other documents or are reasonably believed to be kept, leaves the premises or refuses to open the box or receptacle, godown, building or residential accommodation or is not available and such officer considers it not practicable to exercise the power or breaking open immediately, seal such box or receptacle, godown, building or residential accommodation and serve, an order on the owner of the person who is in immediate possession of control thereof that he shall not open, remove, part with or otherwise deal with such box, receptacle, godown, building or residential accommodation.(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.(6)Where any assessing authority conducts a search of any person, office, shop, place of business, residential accommodation, godown,vessel, receptacle, vehicle or any premises or place where any books of accounts, or are reasonably suspected to be kept, he shall, as far as may follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).(7)If on search, the assessing authority finds any accounts, registers or other documents which he has reason to suspect that the proprietor is maintaining with a view to evading the payment of any tax or fee due from him under the Act, he shall, for reasons to be recorded in writing, seize such accounts registers and documents of the proprietor as may be necessary and shall give the proprietor a receipt for the same. The accounts and registers so seized shall be returned to the proprietor within thirty days and in cases where permission of the next higher authority under section 13 has been obtained, within sixty days from the date of seizure, unless they are required for a prosecution.(8)When any accounts, registers or documents of a proprietor seized by any assessing authority have to be returned to the proprietor, such return may be made after taking such extracts there from as may be considered necessary. The authority making the return shall affix his signature or official seal or both on such accounts, registers or documents and the proprietor shall give a receipt in acknowledgement, which shall mention the details of the records returned and the number and particulars of the places where the signature or the seal, or both have been affixed on the accounts, registers or documents returned to him.(9)When any accounts, registers or documents are inspected or examined by any authority empowered in this behalf such authority shall affix his signature, or official seal or both at one or more places therein.(10)If any assessing authority while inspecting or searching any place finds therein any commodity not accounted for by the stockist in his accounts and other records such authority shall prepare a list of such commodity and get it signed by two respectable witnesses. One copy of such list shall be given or tendered to the stockist or the person in charge of the place.(11)The authority directing payment of penalty under sub-section (8) of section 13 shall serve a notice of demand on the stockist in FORM IIA on receipt of the notice, the stockist shall remit the amount of penalty specified in the notice into a Government treasury or pay the same by means of crossed cheques or crossed demand draft in favour of the assessing authority on whose rolls he is an assessee and intimate the fact to the authority directing payment of penalty.
