Section 11 in The Punjab Forward Contracts Tax Act, 1951
11. Production and inspection of accounts and documents.
- The assessing authority or an officer authorised in writing by the assessing authority may subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents or to furnish any information as may be necessary for the purposes of this Act. In case of default, the assessing authority may draw such inference against the dealer as the assessing authority may deem fit.
