- For the purposes of section 58, the authority specified in rule 62 may -(a)direct, by notice in Form N-XIII, any dealer to keep his books of accounts ready for verification. Such verification may be made either at his place of business or the dealer may be directed to produce the same on the date and time specified in this behalf;(b)require a dealer to furnish information in Form RT-VIII in respect of his business;(c)by notice in Form N-XIV, require a dealer or any public utility or any financial institutions including banking companies to furnish such information as may be required by the notice.Explanation. - For the purposes of this rule the expression "public utility" shall include any institution which provides public utility by way of any work or project useful to members of the public at large such as a municipal body, gram panchayat, District Board, Electricity Board, State Transport Corporation, etc.
