Section 31(5) in The Punjab Agricultural Produce Markets (General) Rules, 1962
(5)If a dealer habitually makes default in the submission of returns or if in the opinion of the [the assessing authority] [Substituted for the words 'Committee' vide Punjab Notification dated 15.3.1999.] the dealer habitually submits false returns, the [the assessing authority] [Substituted for the words 'Committee' vide Punjab Notification dated 15.3.1999.] may order for the inspection of the dealer's accounts.
