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[Cites 0, Cited by 0] [Section 44(7)] [Section 44] [Entire Act]

State of Kerala - Subsection

Section 44(7)(b) in The Kerala Value Added Tax Act, 2003

(b)the power to seal any box or receptacle, godown or building, where any goods or any accounts, registers, records or other documents are, or are reasonably believed to be kept, if the owner or any other person in occupation leaves the premises or refuses to open the box or receptacle, godown or building, or is not available, and then to break open such box, receptacle, go down or building on the authority of an authorization in writing by the Commissioner.