Section 63(5) in Kerala Value Added Tax Rules, 2005
(5)Where any person has got out of or is about to get into or is in, any place referred to in clause (a) or clause (b) of subsection (3) of Section 44 or, any vehicle of any dealer and the officer has reason to suspect that such person has secreted about his person any goods, accounts, registers, records or other documents, such person may be searched by such officer with such assistance as he may consider necessary. If such person is a woman the search shall be made by another woman with strict regard to decency.
