Section 21(3) in The Central Sales Tax (Orissa) Rules, 1957
(3)Unless the Commissioner, in his discretion deems it necessary to make a surprise visit, he shall give reasonable notice in writing to a dealer of his intention to inspect the accounts, registers, documents or stocks of goods of such dealer and shall, in fixing the date, time and place of inspection, as far as possible, give due regard to the convenience of the dealer.
