Officials privy to the early morning raids said a team of I-T sleuths have also reached the Eagleton resort near here to question the minister, who was staying at the resort for the night.
"The resort is not being raided," the officials said.
A total of 39 premises of the minister and his family are being raised by a team of about 120 Income Tax Department officials with the aid of central paramilitary forces, they said.
Shivakumar, is hosting his party's MLAs from Gujarat who have been brought to the Bengaluru resort till the day of the Rajya Sabha elections on August 8.
The Congress legislators were taken to the resort after six of their colleagues quit the party.
Six of the 57 Congress MLAs in Gujarat, from wheresenior party leader Ahmed Patel is contesting for the RajyaSabha, resigned from the party in the last few days with three joining the BJP on Friday last ahead of the Rajya Sabha poll.
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