Section 6(4) in The Central Sales Tax (Punjab) Rules, 1957
(4)The Assessing Authority or any other officer authorised by him in writing may call upon any dealer liable to pay tax under the Act to produce before him any accounts or documents or to furnish any information relating to the stocks of goods of, or purchases, sales and deliveries of goods, by the dealer as may be necessary for the purposes of the Act. In case of default, the Assessing Authority may draw such inference against the dealer as he may deem fit.
