Section 45(3) in The M.P. Vanijyik Kar Adhiniyam, 1994
(3)[On the receipt of the report from the committee in respect of the dealer as provided in sub-section (2) or on his own motion as provided in sub-section (2-A)] [Substituted by MP Commercial Tax (Amendment) Act, 2000 (No. 8 of 2000), for the words 'On the receipt of the report from the committee in respect of a dealer' (w.e.f. 15-3-2000).], the Commissioner shall subject to such conditions as may be prescribed-(a)require the dealer to produce before him any accounts, registers, or documents relevant to his business or to furnish such other information as he may deem fit for scrutiny, or(b)inspect the place of business of such dealer and for this purpose all accounts, registers and documents, relating to the business of such dealer and all the goods kept in such place of business shall be open to inspection by the Commissioner.
