Section 52(3) in The Karnataka Value Added Tax Act, 2003
(3)The powers conferred on the officer under clauses (d) to (g), (i) and (j) of sub-section (1) shall be exercised in accordance with the provisions of the Code of Criminal Procedure, 1973, (Central Act 2 of 1974) and the power to enter a dealer's place of residence shall be authorized by an officer not below the rank of a Joint Commissioner.
