Section 28(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Any Agricultural Income tax Inspector duly authorised by his superior officer in this behalf or any officer not below the rank of an Agricultural Income tax Officer may at any reasonable time, -(a)enter any building or any land or any vessel or vehicle used by any assessee or any other person who, in the opinion of such officer, is liable to pay tax under this Act; and(b)inspect any accounts, registers, records or other documents, any land, standing crop or agricultural produce which such officer considers to be relevant for the purpose of any proceedings under this Act.
