Section 30 in The Kerala Agricultural Income Tax Act, 1991
30. Power of Survey.
(1)Notwithstanding anything contained in any other provision of this Act, an Agricultural Income tax Inspector, Agricultural Income tax Officer or Inspecting Assistant Commissioner may enter any land in which cultivation is carried on, or any place where agricultural produce is processed or stored and require the owner or the person in possession of the land or the persons in charge of the place where agricultural produce is processed or stored, to afford him necessary facility to inspect the land or such place with a view to ascertaining-(i)the extent of the land under cultivation;(ii)the probable yield from the cultivation;(iii)the probable expenses that may be incurred for the purpose of cultivation;(iv)the quantity of agricultural produce processed or stored in such place; and(v)any other details relevant in computing the agricultural income of the person owning or holding the property.(2)An Agricultural Income tax authority acting under this section may;(i)if he so deems it necessary, place marks of identification on the books of accounts or other documents inspected by him and make or cause to be made extracts or copies therefrom;(ii)make an inventory of any cash, stock or other valuable article or thing checked or verified by him;(iii)record the statement of any person which may be use-full for, or relevant to, any proceeding under this Act.(3)If a person who is required by the Agricultural Income tax Authority to afford any facility under this section either refuses or evades to do so, such authority shall have all the powers under section 28 for enforcing compliance with the requirements of this section.
