Section 13 in The Kerala Tax on Luxuries Acts, 1976
13. Power to order production of accounts and powers of entry, inspection, etc.
(1)The assessing authority may for the purposes of this Act, by notice, require any proprietor-(a)to produce or cause to be produced before it any accounts, registers, records or other documents; or(b)to furnish to cause to be furnished any other information relating to the hotel or house boat or business and such proprietor shall comply with such requisition.(2)The assessing authority may, at any reasonable time,-(a)enter any hotel or place of business or any vehicle or vessel of the proprietor, and(b)inspect any accounts, registers, records or other documents relating to his hotel or house boat or business.(3)if the assessing authority has reasons to believe that a proprietor is trying to evade the collection or payment of the luxury tax, it may, for reasons to be recorded, enter and search collection or payment of the luxury tax, it may, for reasons to be recorded, enter and search-(a)any hotel or house boat or place of business of the proprietor; or(b)any other place where the proprietor is keeping or is reasonably believed to be keeping any accounts, registers, records or other documents relating to his hotel or house boat or business.Provided that no residential accommodation (not being ahotel/ shop- cum- residence) shall be entered into or searched, unless the assessing authority is specially authorised in writing by the Board of Revenue to search that accommodation.Explanation. - For the purposes of clause (b) 'place' includes any godown, building, vessel, vehicle, box or receptacle.(4)All searches under this Section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure,1973 (Central Act 2 of 1974).(5)The assessing authority making the inspection or search may seize such accounts, registers, records or other documents as it considers necessary and on such seizure shall grant the proprietor a receipt of the things seized.(6)The accounts, registers, records or other documents seized under Sub-section (5) shall not be retained by the assessing authority beyond a period of thirty days from the date of seizure except with the permission of such authority as may be specified by the Government in this behalf, unless they are required for any prosecution under this Act;Provided that the authority specified by the Government under this Sub-section shall not give permission to retain such accounts, registers, records or other documents beyond a period of forty five days from the date of the seizure.(7)The power conferred by sub-sections (3) and (5) shall include-(a)the power to break open any box or receptacle or place or the door of any premises in which any accounts, registers, records or other documents of the proprietor are reasonably believed to be kept;Provided that the power to break open the door of any premises shall be exercised only after the owner or any other person in occupation of the premises fails or refuses to open the door on being called upon to do so;(b)the power to seal any box or receptacle, godown or building, where any accounts, registers, records or other documents are or are reasonably believed to be kept, if the owner or any other person in occupation leaves the premises or refuses to open the box or receptacle, godown or building, or is not available, and then to break open such box, receptacle, godown or building ,on the authority of an authorization in writing by the Board of Revenue:(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 Sub-section (3) or any vessel or vehicle of any proprietor, if the assessing authority has reasons to suspect that such person has secreted about his person any accounts, registers, records or other documents.(8)If any assessing authority while inspecting any place of business under Sub-section (2) or searching any place under Subsection (3) finds therein any commodity not accounted for by the stockist in his accounts and other records required to be maintained under this Act or the rules made thereunder, such authority may, after giving the stockist a reasonable opportunity of being heard by order, direct the payment of a penalty, not exceeding fifty percent of the value of the commodity not accounted for as may be fixed by such authority.(9)If any assessing authority curing the courses of any inspection or search of any business, place, building, godown or any other place finds that any commodity not accounted for by any stockist in his accounts or other records required to be maintained under this Act or the rules made there under and not claimed by any stockist or any person, are stored in any business place, building, godown or other place, such authority may seize the same by giving the owner of such business place, building, godown, or other place a receipt of the commodity seized and after giving him a reasonable opportunity of being heard sell the same in public auction in such manner as may be prescribed.
