Section 30(2) in The Kerala Agricultural Income Tax Act, 1991
(2)An Agricultural Income tax authority acting under this section may;(i)if he so deems it necessary, place marks of identification on the books of accounts or other documents inspected by him and make or cause to be made extracts or copies therefrom;(ii)make an inventory of any cash, stock or other valuable article or thing checked or verified by him;(iii)record the statement of any person which may be use-full for, or relevant to, any proceeding under this Act.
