Section 8(1) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(1)The [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] may, subject to such conditions as may be prescribed, require any owner of a factory to produce before him any accounts, registers, or documents relating to the purchase of sugarcane or to furnish any information relating to the stock of sugarcane or purchases made by him, as may be necessary for the purposes of this Act.
