Section 6(5) in The Central Sales Tax (Punjab) Rules, 1957
(5)All accounts, registers and documents mentioned in sub-rule (1) and all goods kept in any place of business or warehouse of any dealer shall at all reasonable times be open to inspection by an officer of the Excise and Taxation Department not below the rank of an Assistant Excise and Taxation Officer, who may countersign any or all of such accounts, registers and documents.MANNER OF OBTAINING AND USE AND SUBMISSION OF DECLARATION FORMS "C" [AND "F"] AND CERTIFICATES IN FORMS "D" ["E-I" AND "E-II" AND "H"] PRESCRIBED UNDER THE CENTRAL SALES TAX REGISTRATION AND TURNOVER RULES, 1957 AND KEEPING ACCOUNT THEREOF.]
