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[Cites 0, Cited by 0] [Section 44(7)] [Section 44] [Entire Act]

State of Kerala - Subsection

Section 44(7)(c) in The Kerala Value Added Tax Act, 2003

(c)the power to search any person who 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) or any vessel or vehicle of any dealer, if the Officer has reasons to suspect that such person has secreted about his person any goods or any accounts, registers, records or other documents.