(1)The Commissioner may, subject to such conditions as may be prescribed, require any dealer or any other person to-(a)Produce before him such books of account, registers and documents:(b)Furnish such information relating to the stock of goods or purchases, sales or deliveries of goods, or any other information relating to his business, as may be deemed necessary for the purpose of this Act;(c)Allow access to the electronic records, if maintained by the dealer.
