Section 20(3) in Kerala Tax on Paper Lotteries Act, 2005
(3)The powers conferred on the officer under clauses (c) to (d) and (i) of sub¬section (i) shall be exercised in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) as far as may be possible, and the power to enter a promoter's or other person's place of residence shall be authorized by an officer not below the rank of Deputy Commissioner.
