Section 42(9) in Uttaranchal Value Added Tax Act, 2005
(9)Any officer empowered under sub-section (1) or sub-section (2) may require any person,-(a)who transports or holds in custody, for delivery to or on behalf of any dealer, any goods, to give any information likely to be in his possession in respect of such goods or to permit inspection thereof;(b)who maintains or has in his possession any account, book or document relating to the business of a dealer, to produce such account, book, or document for inspection.
