Section 39(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Where :(a)a registered dealer has failed to furnish any return under sub- section(1) of section 31 in respect of any period;(b)a registered dealer is selected for audit assessment by the Commissioner on the basis of any criteria or on random basis;(c)the Assessing Authority is not satisfied with the correctness of any return filed under section 31; or bonafide of any claim of exemption, deduction, concession ,input tax credit or genuineness of any declaration furnished by a registered dealer in support thereof; or(d)the Commissioner has reason to believe that detailed scrutiny of the case is necessary, -the Commissioner or the Assessing Authority or any other Tax Officer, authorized by the Commissioner may, notwithstanding the fact that the dealer has already been assessed under section 38, serve on such dealer in the prescribed manner a notice requiring him to appear before him on a date and place specified therein, which may be in the business premises or at a place specified in the notice, to either attend and produce or cause to be produced the books of accounts and all evidence on which the dealer relies in support of his return including tax invoices, if any, or to produce such evidence as specified in the notice.
