Section 14(1) in Punjab General Sales Tax Act, 1948
(1)The Commissioner or any person appointed to assist him under sub-section (1) of section 3 not below the rank of an [Excise and Taxation Officer] [Substituted for 'Assistant Excise and Taxation Officer' by Punjab Act No. 2 of 1978.] may for the purposes of this Act, require any dealer referred to in section 10 to produce before him any book, document or account relating to his business and may inspect, examine or copy the same and make such enquiries from such dealer relating to his business, as may be necessary :Provided that books, documents and accounts of a period more than five years prior to the year in which assessment is made shall not be so required.
