Section 75(9) in The Rajasthan Value Added Tax Act, 2003
(9)The assessing authority or other officer as referred to in subsection (6) may require any person,-(a)who transports or holds in custody any goods of a dealer, to give any information in his possession in respect of such goods or to allow inspection thereof, as the case may be; and(b)who maintains or has in his possession any accounts, registers or documents relating to the business of a dealer, to produce such accounts, registers or documents for inspection.
