(2)Every such agent or person shall maintain true and complete accounts, registers and documents in respect of the goods handled by him and the documents of title relating thereto and shall furnish true and complete particulars and information relating to the transaction of goods of any dealer to any officer appointed under Section 3, not below the rank of an Assistant Commercial Tax Officer as and when required by him and shall produce the said accounts, registers and documents before such officer as and when required by him.
