Section 20(2) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(2)The books of account and other books and papers of any em- ployer to whom this Act applies shall be open to inspection by the nominated authority or any person authorised by the Central Government in this behalf during business hours:Provided that such inspection may be made without giving any previous notice to the employer or any officer of the employer.
