Section 6(3) in The Central Sales Tax (Punjab) Rules, 1957
(3)If the Assessing Authority considers that the accounts maintained in sub- rule (1) are not sufficiently clear and intelligible to enable him to make a proper check of the returns filed by the dealer, he may require such dealer, by a notice in writing, to keep such accounts in such manner as he may direct having due regard to the practicability of such direction.
