Section 10(1) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(1)The assessing authority or an officer authorised in writing by the assessing authority may require any dealer to produce before him any accounts or documents or to furnish any information relating to the purchases of chargeable goods, as may be necessary for purposes of assessment. In case of default the assessing authority may draw such inference against the dealer as the assessing authority may deem fit.
