Section 6(2) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(2)If the assessing authority is not satisfied without requiring the presence of the dealer or production of evidence that the return furnished by him is correct and complete, he shall serve on such dealer a notice requiring him on a date and at a place specified therein, either to attend in person or to produce or cause to be produced any evidence on which such dealer may rely in support of such return.
