Section 28(3) in The Kerala Agricultural Income Tax Act, 1991
(3)If any officer not below the rank of an Agricultural, Income tax Officer has reason to believe that an assessee or any other person is trying to evade payment of any tax under this Act, he may, for reasons to be recorded, enter and search any place where the assessee or such other person is keeping or is reasonably believed to be keeping, any accounts, registers, records or other documents relating to his agricultural income:Provided that no residential accommodation shall be entered into or searched.Explanation: - For the purposes of this sub-section "Place" includes any godown, building, vessel, vehicle, box or receptacle.
