Section 21 in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
21. Powers to order production of accounts, etc.-
Subject to such conditions and restrictions as may be prescribed, the Commissioner may, for the purposes of this Act, require any dealer to produce before him any accounts, registers, vouchers or other documents relating to the production, making, processing, purchase or sale of taxable goods or matters connected therewith.
