Section 8
Power to call for further records, books etc.
of Record Keeping (Business) Act
(1)
For the purposes of obtaining full information in respect of any records, the Competent Authority or any officer authorised by the Competent
Authority in writing in that behalf may by notice in writing to any person carrying on or exercising any business require such person within such time as may be specified in the notice, to deliver to the Competent Authority any record specified in the notice and in addition or alternatively require such person to attend personally before him and to produce for examination any books, documents, accounts and records which the Competent Authority may deem necessary.
(2)
Such requisition may specify —
(a)
the form in which the particulars and information are to be furnished;
(b)
the particulars and information to be furnished;
(c)
the place or manner at which or in which the particulars and information are to be delivered.