Section 70A(1) in The Gujarat Value Added Tax Act, 2003
(1)The Commissioner may, for the purpose of this Act, by an order in writing.(a)require any person including an officer of a Bank, Post Office or such other institution, to furnish information in relation to such matters which in his opinion is likely to be useful or relevant in proceedings under this Act.(b)require any person, -(i)who has custody of goods of a dealer for the purpose of delivery or transport, to furnish information in respect of such goods, or to permit inspection thereof,(ii)who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, to produce such books of accounts, registers, or documents for inspection.
