Section 28(2) in The Punjab Value Added Tax Act, 2005
(2)For the purpose of audit under sub-section (1), the Commissioner or any designated officer, may, after due notice to the person to be audited, proceed to examine the records, stock in trade and the related documents of the person. Such examination of records can be undertaken in any office of the Excise and Taxation Department of the State or at the business premises of the person.
