Section 72. Special powers for reconstitution of records in certain circumstances

(1) If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire or any natural or other calamity or event, he may by notice in writing, require the dealer to appear before him on a date and at such place specified in the notice, or to produce before him any accounts or registers or documents or copies thereof or to furnish fresh returns under this Act or earlier 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 the dealer has not yet been assessed), or to furnish true copies of or extracts 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 or reassessment or the collection of the tax from such dealer under this Act or under earlier law.

(2) Without prejudice to the generality of the powers conferred by subsection (1), the Commissioner may require the dealer to produce for inspection to 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 this 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;

(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 specified in section 67.

(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.