The inspecting Officer other than a Commercial Tax Inspector appointed under section 3, for requiring a dealer the production of his accounts under clause (a) of sub-section (3) of section 55 may, by serving a notice in form 46 require such dealer to produce before him any accounts or documents or registers or to furnish any information relevant to his business or relating to profits derived from the business of any firm or the stocks of goods or purchase, manufacture, sales and deliveries of goods by the dealer, as may be necessary for the purpose of the said section.