Section 21E(2) in Kerala General Sales Tax Rules, 1963
(2)Where the officer authorised under sub-rule (1) considers it necessary that a further verification of the accounts or other records is necessary, he shall serve upon the dealer a summons in Form No 50 specifying therein the details of the records to be made available, the date on which and the time and place at which the dealer has to make available the books of accounts or other records.
