Section 59(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(2)The Commissioner may, for the proper administration and subject to such conditions as may be prescribed, require-(a)any dealer; or(b)any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to, or on behalf of any dealer, who maintains or has in his possession any books of account, registers or documents relating to the business of a dealer, and, in the case of a person which is an organisation, any officer thereof, to-(i)produce before him such records, books of account, registers and other documents;(ii)answer such questions; and(iii)prepare and furnish such additional information; relating to his activities or to the activities of any other person as the Commissioner may deem necessary.
