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The Assam Value Added Tax Act, 2003.
CHAPTER - VI : ACCOUNTS AND RECORDS

Body 61. Requirement to provide information.

Notwithstanding anything contrary to the provisions of this Act, the Commissioner may, for any purpose related to the administration or enforcement of the provisions of this Act, by notice, require any person to provide the Commissioner, within such reasonable time as is stipulated in the notice, with any information or additional information including a return under this Act, or any document including electronic records..