Section 20 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
20. Power to order production of accounts, etc :-
The Taxation Officer or any other officer empowered in this behalf by the State Government may, for the purpose of assessing tax or for any of the purposes of this Act by order require any operator or other person owning or having control or possession of a motor vehicle to produce before him such accounts, registers and documents, and to furnish such information relating to the operation of the vehicle, the goods carried in it or the tax collected in respect of such goods as may be specified in the order.
