Section 59B(2) in Gujarat Sales Tax (Second Amendment) Act, 1976
(2)Without prejudice to the generality of the powers conferred by sub-section (1), the Commissioner may require the dealer to produce for inspection or furnish copies of, or extracts from, all or any of the following, namely;-(a)application for the issue of a certificate of registration, licence, recognition or permit made under sections 29, 30, 30A, 31, 32 or 33 as the case may be;(b)certificate of registration, licence, recognition or permit granted to the dealer;(c)returns or declaration furnished by the dealer;(d)proof of payment of tax and penalty by the dealer;(e)a certified copy of the assessment order given to the dealer;(f)any notice of demand served on the dealer;(g)any declaration made under section 60;(h)specimen signatures furnished under rule 16 of the Gujarat Sales Tax Rules, 1970;(i)any nomination made under rule 17 of the said rules.
