Section 44(2) in Assam General Sales Tax Act, 1993
(2)Subject as aforesaid, all accounts registers and documents relating to the financial transactions of a dealer, the profit derived from such transactions and all goods kept in any place of business of any dealer shall at all reasonable times, be open for inspection by any authority appointed under sub-section (1) of section 3 and the dealer shall render all possible assistance to such authority in carrying out the inspection.Explanation. - Such authority may take or cause to be taken such copies of, or extracts from the accounts, registers or documents as such authority may consider necessary.
