Section 49A in The Kerala Value Added Tax Act, 2003
49A. Police Assistance for inspection, search and seizure.
- Any officer authorized under the provisions of this Act to conduct inspection, search or seizure of any vehicle or vessel, goods, business place residential accommodation or any other place, if he feels necessary to have police assistance for the effective conduct of such inspection, search or seizure may seek police assistance from the officer in charge of the police station or from his superior officer having jurisdiction over the area where inspection, search or seizure is to be conducted or is being conducted and thereupon such police officer shall render such assistance to the officer as may be required for the conduct of such inspection, search or seizure.
