(1)Where the Deputy Commissioner or an Assistant Commissioner or any officer not below the rank of Sub-registrar authorized by the Deputy Commissioner or Chief Controlling Revenue Authority has reason to believe that any of the instruments specified in the schedule has not been charged at all or incorrectly charged with duty leviable under this Act or the Indian Stamp Act, 1899 in so far it is applicable to the State of Karnataka, he shall have power to enter and search any premises where he has reason to believe that any register, book, record paper, application, information in electronic storage and retrieval device or medium, instrument or proceedings are kept and to inspect them and to take such notes and extracts as he may deem necessary. Every person having in his custody or is maintaining such register, book, record, paper, application, instrument or proceedings shall at all reasonable times produce, or permit the Deputy Commissioner, Assistant Commissioner or such officer to inspect them and to take notes and extracts as he may deem necessary and if necessary seize and impound them under section 33:Provided that no residential accommodation (not being a place of business-cumresidence) shall be so entered into and searched except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area; and all searches under this section shall, so far as may be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
