Section 105. Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sales:-

If, in the opinion of the State Government, it is necessary to obtain information relating to transfer of goods otherwise than by way or Sale in Meghalaya it may by notification call upon dealers or such class or classes of dealers as may be specified in the notification to furnish such information relating to such goods, in such manners, at such intervals for such period and to such authority as may be specified in the notification.