Section 44(3) in The Kerala Value Added Tax Act, 2003
(3)If any officer not below the rank of an assessing authority has reason to believe that a dealer is trying to evade any tax under this Act, he may, for reasons to be recorded, enter and search,-(a)the place of business of the dealer; or(b)any other place where the dealer is keeping or is reasonably suspected to be keeping any goods, accounts, registers, records or other documents relating to his business:Provided that no residential accommodation (not being a shop-cum residence) shall be entered into or searched unless such officer is specially authorized in writing by the Commissioner to search that accommodation.Explanation. - For the purposes of clause (b), "place" includes any godown, building, vessel, vehicle, box or receptacle.
