Section 58(4) in The Police Enhanced Penalties Ordinance, 2005
(4)If the Commissioner is of the opinion that the accounts maintained by any dealer or any class of dealers do not sufficiently enable the Assessing Authority to verify the returns referred to in sub- section (1) of section 31 or the assessment cannot be made on the basis thereof, he may by an order, require such dealer or class of dealers, to keep such accounts, in such form and in such manner as he may, subject to rules made under the Act, direct.
