Section 47(3) in The Punjab Value Added Tax Act, 2005
(3)The Commissioner or the designated officer, as the case may be, shall cause any of such transactions to be cross-checked by reference to the books of accounts of the purchasing and selling persons. For this purpose, the designated officer shall send a notice to the person, whose books of accounts are required for the purpose of cross-checking, stating therein the details of the transactions proposed to be cross-checked and the time and date on which any officer, duly authorized to cross check the transactions, shall visit the place, where the books of accounts are kept by the taxable person or registered person or any other person.
