Section 21(2) in The Gujarat Entertainments Tax Act, 1977
(2)If the prescribed officer considers that the accounts, are so kept as not to enable a proper scrutiny of the returns furnished by a proprietor, such officer may, subject to such rules as may be prescribed, require the proprietor, by notice in writing, to maintain such accounts, in such form and in such manner as in his opinion is necessary for the purpose of proper scrutiny of returns.
