Section 77(9) in The Rajasthan Sales Tax Act, 1994
(9)The assessing authority or other officer as referred to in sub-section (6), 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.
