Section 29(5) in The Rajasthan Sales Tax Act, 1994
(5)Where the assessing authority is not satisfied without requiring the presence of the dealer who has filed the returns or without production of accounts, registers and documents including any other evidence, that the returns are complete and correct, it shall serve on such dealer a notice requiring him on a date and place to be specified therein-(a)to appear in person, or by an agent duly authorised in writing; or(b)to produce or cause to be produced such accounts, registers and documents as the assessing authority may require, or(c)to produce or cause to be produced any evidence on which he may rely in support of the returns filed or the statements made to the assessing authority.
