Section 15(10) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(10)The Commissioner may require any person-(a)who transports or holds in custody any goods of a dealer, to give any information in his possession in respect of such goods or to allow inspection thereof, as the case may be; and(b)who maintains or has in his possession any accounts, registers or documents relating to the business of a dealer, to produce such accounts, registers or documents for inspection.
