Section 100(1) in The Police Enhanced Penalties Ordinance, 2005
(1)If the Commissioner is satisfied that any records pertaining to any dealer have been destroyed as a result of fire, flood, earthquake or otherwise as a result of any natural or other calamity or event, he may by a notice in writing, require such dealer to attend before him on a date and at a place specified in the notice, or to produce before him any accounts, registers, documents or copies thereof or to furnish fresh returns or declarations under the Act or any earlier law for such period, by such dates and to such authority as may be specified in the notice(being returns for a period for which a dealer has not yet been assessed ),or to furnish true copies of, or extract from, any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any other information relating to the business of the dealer as may be specified in the notice, being information which the Commissioner considers necessary for facilitating the work of assessment including re-assessment or the collection of the tax from such dealer under the Act or under any earlier law.
