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[Cites 0, Cited by 0] [Section 28(7)] [Section 28] [Entire Act]

State of Kerala - Subsection

Section 28(7)(a) in The Kerala General Sales Tax Act, 1963

(a)the power to break open any box or receptacle or place or the door of any premises, in which any goods or any accounts, registers, records or other documents of the dealer are, or are reasonably believed to be kept; Provided that the power to break open the door shall be exercised only after the owner or any other person in occupation of the premises fails or refuses to open the door on being called upon to do so.