100. Special powers for reconstitution of records in certain circumstances.-

(1) If the Commissioner is satisfied that any records pertaining to any dealer have been destroyed as a result of fire, flood, earthquake or otherwise as a result of any natural or other calamity or event, he may by a notice in writing, require such dealer to attend before him on a date and at a place specified in the notice, or to produce before him any accounts, registers, documents or copies thereof or to furnish fresh returns or declarations under the Act or any other law for such period, by such dates and to such authority as may be specified in the notice(being returns for a period for which a dealer has not yet been assessed ),or to furnish true copies of, or extract from, any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any other information relating to the business of the dealer as may be specified in the notice, being information which the Commissioner considers necessary for facilitating the work of assessment including re-assessment or the collection of the tax from such dealer under the Act or under any earlier law.

(2) Without prejudice to the generality of the powers conferred by sub-section (1) the Commissioner may require any dealer to produce for inspection or furnish copies of, or extracts from, all or any of the following, namely:-

(a) application for the issue of a certificate of registration made under the Act;

(b) certificate of registration granted to the dealer;

(c) returns furnished by the dealer;

(d) proof of payment of tax and penalty by the dealer;

(e) a certified copy of the assessment order given to the dealer;

(f) any notice of demand served on the dealer;

(g) specimen signature furnished by a dealer; and

(h) any nomination made by a dealer;

(3) For securing compliance with any notice given under this section, the Commissioner shall have all the powers mentioned in sub-sections(1), (2),(3) of section 66 and section 102.

(4) Where any person is prosecuted for failure to comply with any requirement made of him under this section, the burden of proving that he had reasonable excuse for such failure shall be on him.