Section 44(1) in The Kerala Value Added Tax Act, 2003
(1)An officer not below the rank of an assessing authority may, for the purposes of this Act, by notice, require any dealer,(a)to produce or cause to be produced before him any accounts, registers, records or other documents; or(b)to furnish or cause to be furnished any other information, relating to his business, and such dealer shall comply with such requisition.
