Section 59(2)(b) in Daman and Diu Value Added Tax Regulation, 2005
(b)any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to, or, on behalf of, any dealer, who maintains or has in his possession any books of account, registers or documents relating to the business of a dealer, and, in the case of a person which is an organization, any officer thereof -(i)to produce before him such records, books of account, registers and other documents;(ii)to submit such clarifications; and(iii)to prepare and furnish such additional information,