Section 59(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)The Commissioner may, for the proper administration of this Regulation and subject to such conditions as may be prescribed, require -(a)any dealer; or(b)any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to, or, on behalf of, any dealer, who maintains or has in his possession any books of account, registers or documents relating to the business of a dealer, and, in the case of a person which is an organization, any officer thereof -(i)to produce before him such records, books of account, registers and other documents;(ii)to submit such clarifications; and(iii)to prepare and furnish such additional information,relating to his affairs of business or to the activities of any other person connected with the affairs of his business, as the Commissioner may deem necessary.
