Section 5 in Andhra Pradesh Electricity Duty Act, 1939
5. Inspecting Officers.
(1)The State Government may, by notification in the Andhra Pradesh Gazette, appoint Inspecting Officers to inspect the books of accounts required to be kept by licensees under clause (a) of Section 4.(2)Officers so appointed shall perform such duties and exercise such powers as may be prescribed, for the purpose of carrying into effect the provisions of this Act and the rules made thereunder.(3)Every such officer shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code.
