Section 39(3)(b) in Meghalaya Value Added Tax Act, 2003
(b)Has reasons to believe upon information or otherwise that a dealer has furnished in correct statement of his turnover of sales or turnover of purchases or incorrect particulars of his, sales or purchases in any return, he may required such dealer to produce any accounts register, statements or documents or to furnish any information regarding purchases sales deliveries, stock of goods or payments made or received or any other related or incidental matter for the purpose of verification of such return.