Section 15(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)The Commissioner or the [appellate authority or any other authority not below the ranks of] [Inserted by Act X of 1984, Section 10.] the assessing authority may require any dealer to produce before him any accounts, registers or other documents or to furnish any information, relating to the stock of goods, purchases, sales or deliveries of goods by the dealer or relating to any other matter as may be deemed necessary for the purposes of this Act.
