Section 7(2)(a) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(a)If the prescribed authority is not satisfied that the return filed is correct and complete he shall serve upon employer a notice required him to attend in person or through an authorised representative, and to produce accounts and papers in support of the return, on a date specified in the notice.