70. Production of documents and furnishing of information by dealers.
- The Inspecting Officer other than a Commercial Tax Inspector appointed under Section 3, for requiring a dealer for the production of his accounts under clause (a) of sub-section (3) of Section 45 may, by serving notice in Form 56 require such dealer to produce before him any accounts or documents or registers or to furnish any information relevant to the financial transactions of dealer or relating to profits derived from the business of any firm or to the stocks of goods or purchase, manufacture, sales and deliveries of goods by the dealer, as may be necessary for the purpose of the said Section.
