Section 5C(4) in The Kerala Tax on Luxuries Rules, 1976
(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.
