Section 74(3) in The Goa Value Added Tax Act, 2005
(3)The Commissioner shall cause any of such transactions to be cross-checked by reference to the books of accounts of the purchasing and selling dealers. For this purpose, the Commissioner shall, so far as he may, send an intimation in writing to the dealer whose books of accounts are required to be verified for the purpose of cross-checking, stating therein the details of the transactions proposed to be cross-checked and the time and date on which any officer or person duly authorized to cross check the transaction will visit the place where the books of accounts are ordinarily kept by the dealer.
