Section 21(1) in Kerala Plantations (Additional Tax) Act, 1960
(1)The assessing authority or any other officer authorised by the Government or by the assessing authority in this behalf may, at any reasonable time, enter any plantation for the purpose of collecting particulars relating thereto and may require the holder of the plantation or any other person in charge of the plantation to produce for inspection and book, register or record kept therein and ask for any information relating to the plantation ; and the holder of the plantation or other person in charge shall be bound to afford facilities for such inspection, and furnish such information as is available with him.
