Section 72(2) in The Gujarat Value Added Tax Act, 2003
(2)Without prejudice to the generality of the powers conferred by sub-section (1), the Commissioner may require the dealer to produce for inspection to or furnish copies of or extracts from all or any of the following, namely :(a)application for the issue of a certificate of registration made under this Act;(b)certificate of registration granted to the dealer;(c)returns furnished by the dealer;(d)proof of payment of tax and penalty by the dealer;(e)a certified copy of the assessment order given to the dealer;(f)any notice of demand served on the dealer;(g)specimen signature furnished by a dealer;(h)any nomination made by a dealer.
