(1) The Commissioner, a Special Commissioner, an Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner may, subject to such conditions as may be prescribed, require any dealer, casual dealer or any other person-

(a) to produce before him any accounts, registers or documents, whether in the form of electronic record or not, or

(b) to produce before him digital signature certificate granted under sub-section (4) of section 35 of the Information Technology Act, 2000, or

(c) to furnish any information relating to-

(i) stock of goods held by such dealer, casual dealer or person, or

(ii) purchases or sales of goods made by such dealer, casual dealer or person, or

(iii) purchases and uses of goods in execution of works contract by such dealer, casual dealer or person, or

(iv) receipts or deliveries of goods made by such dealer, casual dealer or person, or

(v) any receipts or payments, including loans, made by such dealer, casual dealer or person, or

(vi) any other matter,

(d) to explain to him any account, register or document, including those in the form of electronic record, produced by such dealer, casual dealer or person, as may be deemed necessary for the purposes of this Act.

(2) All accounts, registers, documents, whether in the form of electronic record or not, referred to in sub-section (1), and all goods kept in any place of business of any dealer, casual dealer or any other person, shall, at all reasonable time, be open to inspection by the Commissioner, Special Commissioner, Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner.

(3) Any dealer, casual dealer or any other person, who is found to be in possession or control of such account, register or documents, whether maintained in the form of electronic record or not, shall provide, the Commissioner, a Special Commissioner, an Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner, the necessary facility to inspect such accounts, registers or other documents.