59B. Special powers for reconstitution of records in certain circumstance.-
(1)If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire, flood, or earthquake or otherwise as a result of any natural or other calamity or event, he may, by notice in writing, require the dealer to attend before him on a date and at a place specified in the notice, or to produce ??? him any accounts or registers or documents or copies thereof or to furnish fresh returns or declarations under this Act or any earlier law for such period, by such dates and to such authority as may be specified in the notice (being returns for a period for which the dealer has not yet been assessed), or to furnish true copies of or extracts from any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any other information relating to the business of the dealer as "may be" specified ‘in the’ notice, being information which the Commissioner considers necessary for facilitating the work of assessment (including-reassessment) or the collection of the tax from such dealer under this Act or under any earlier law.(2)Without prejudice to the generality of the powers conferred by sub-section (1), the Commissioner may require the dealer to produce for inspection or furnish copies of, or extracts from, all or any of the following, namely;-(a)application for the issue of a certificate of registration, licence, recognition or permit made under sections 29, 30, 30A, 31, 32 or 33 as the case may be;(b)certificate of registration, licence, recognition or permit granted to the dealer;(c)returns or declaration 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)any declaration made under section 60;(h)specimen signatures furnished under rule 16 of the Gujarat Sales Tax Rules, 1970;(i)any nomination made under rule 17 of the said rules.(3)For securing compliance with any notice given under this section, the Commissioner shall have all the powers mentioned in sub-sections (2), (3), (4) and (5) of section 59.(4)Where any person is prosecuted for failure to comply with any requirement made of him under this section, the burden of proving that he had reasonable excuse for such failure shall be on him."
