Section 64(5)(a) in Tamil Nadu Value Added Tax Act, 2006
(a)During the course of the audit, the officer may require the dealer,-(i)to afford him the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place ;(ii)to afford him the necessary facility to check or verify the stock which may be found therein; and(iii)to furnish such information as he may require as to any matter which may be useful for or relevant to any proceedings under this Act.