Section 15(1) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(1)The Commissioner may, subject to such conditions as may be prescribed, require any dealer or any other person-(a)to produce before him such books of accounts, Registers or documents,(b)to furnish such information relating to the stock of goods, or purchases, sales or deliveries of goods by the dealer, or any other information relating to his business, as may be deemed necessary, for the purposes of this Act.
