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[Cites 0, Cited by 0] [Section 13(3)] [Section 13] [Entire Act]

State of Kerala - Subsection

Section 13(3)(b) in The Kerala Tax on Luxuries Acts, 1976

(b)any other place where the proprietor is keeping or is reasonably believed to be keeping any accounts, registers, records or other documents relating to his hotel or house boat or business.