Section 28(2) in The Kerala General Sales Tax Act, 1963
(2)Any officer, not below the rank of an assessing authority may, at any reasonable time.(a)enter any place of business or any vessel or vehicle of any dealer; and(b)inspect any accounts, registers, records or other documents relating to his business and the goods in his possession:Provided that where the tax paid by a dealer registers an increase of 25% over the tax paid during the immediate preceding year, entry and inspection referred to in this subsection shall be made only the previous permission in writing of the Deputy commissioner.
