Section 91(3) in The Police Enhanced Penalties Ordinance, 2005
(3)The Commissioner or any other officer appointed under sub- section (2) of section 3 shall cause any of such transactions to be cross- checked by reference to the books of accounts of the purchasing and selling persons. For this purpose, the concerned officer shall send an intimation in the prescribed form to the person whose books of accounts are required for the purpose of cross-checking, stating therein the detail of the transactions proposed to be cross-checked and the time and date on which any officer, duly authorized to cross-check the transactions will visit the place where the books of accounts are ordinarily kept by the taxable or registered person.
