Section 66(1) in The Police Enhanced Penalties Ordinance, 2005
(1)The Commissioner or the Additional Commissioner or the Appellate Authority or any other authority not below the rank of an Assessing Authority may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents or to furnish any information, relating to stocks of goods or of sale, purchase and delivery of goods or of payments made or received by the dealer, or any other information relating to his business, as may be necessary for the purpose of the Act.
