Section 10(2) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(2)All accounts, registers and documents relating to purchases of chargeable goods, and all such goods kept in any place of business or ware- house of any dealer shall at all reasonable times be open to inspection by the assessing authority and that authority may countersign any or all of such accounts, registers and documents.
