Section 84(5) in Meghalaya Value Added Tax Act, 2003
(5)The Commissioner or any Officer authorised by the Commissioner may, by notice in writing require any person, whether or not liable to pay tax under this Act:-(a)to furnish any information that may be required by the notice; ot(b)to attend at the time and place designated in the notice for the purpose of being examined on oath by the Commissioner of any office authorised by the Commissioner, concerning the tax affairs of that person or any other person, and for that purpose the Commissioner or any authorised Officer may require the person examined to produce any book, record, or computer-stored information in the control of the person.
