Section 5C(2) in The Kerala Tax on Luxuries Rules, 1976
(2)Any person in charge of any building, place, godown, vessel, vehicle, other conveyance, box or receptacle shall, on demand by an assessing authority and any person in charge of any residential accommodation shall on demand by an assessing authority authorised under sub-section (3) of Section 13 and on production of authorization, allow such authority free ingress thereto and access to the contents of any box or receptacle and afford all reasonable facilities for a search therein.
