Section 34(2) in The Gujarat Value Added Tax Act, 2003
(2)(a)Where,(i)the commissioner is not satisfied with the bonafide of any claim of tax credit, exemption, refund, deduction, concession, rebate; or genuineness of any declaration or evidence furnished by dealer in support thereof with the self-assessment, or(ii)the Commissioner has reason to believe that detailed scrutiny of the case is necessary, the Commissioner may, notwithstanding the fact that the dealer may have been assessed under section 33, serve on such dealer in the prescribed manner a notice requiring him to appear on a date and place specified therein, which may be his place of business or a place specified in the notice, either to attend and produce or cause to be produced the books of account and all evidence on which the dealer relies in support of his returns or to produce such evidence as specified in the notice.(b)[ in respect of such class of dealers as the State Government may, by rules, specify;] [Sub-section (2) was renumbered and as clause (a) and sub-clauses (a) and (b) were renumbered as (i) & (ii) and clause (b) was inserted by Gujarat Act, 6 of 2006, Section 19(1)]
