Section 16(8)(v) in Punjab Manufactured Drugs Rules, 1959
(v)The stock of manufactured drugs in the possession of a medical practitioner and the accounts relating thereto shall be open for inspection by any officer of the Health Department not below the rank of Assistant Surgeon or District Medical Officer of Health or an Excise Officer not below the rank of Sub-Inspector. The medical practitioner shall, if required do so by the Deputy Excise and Taxation Commissioner, submit such information relating to the transactions in manufactured drugs as may be demanded from him.