Section 7A(2) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(2)All accounts registers, records and other documents maintained by a person liable to pay tax under this Act relating to the entry of motor vehicles into the local area effected by him and his officers, shops, godowns, vessels or vehicles shall be open to inspection at all reasonable times by such officer:Provided that no residential accommodation (not being a place of business - cumresidence) shall be entered into and searched by such officer except on the authority of a search warrant issued by the Magistrate having jurisdiction over the area and all searches under this sub-section shall, so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974)
