(1)If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire, flood, or earthquake or otherwise as a result of any natural or other calamity or event, he may, by notice in writing, require the dealer to attend before him on a date and at a place specified in the notice, or to produce ??? him any accounts or registers or documents or copies thereof or to furnish fresh returns or declarations under this Act or any earlier law for such period, by such dates and to such authority as may be specified in the notice (being returns for a period for which the dealer has not yet been assessed), or to furnish true copies of or extracts from any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any other information relating to the business of the dealer as "may be" specified ‘in the’ notice, being information which the Commissioner considers necessary for facilitating the work of assessment (including-reassessment) or the collection of the tax from such dealer under this Act or under any earlier law.
