Section 30(2)(i) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(i)All accounts and registers maintained by dealer in the ordinary course of their business and documents relating to the stock of the goods, or purchase^ sales deliveries of the goods-brought into the local area, the goods in their possession and their offices, shops, godowns, vessel, receptacles or vehicles, shall be open to inspection at all reasonable times by such officers as may be authorised by State Government in this behalf.