Section 4(14) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(14)The licensee shall at any time produce for inspection on demand his licence and accounts by an officer of the Excise Department not below the rank of an Inspector and shall allow the inspection of his licence, registers, permits or passes, total stock of spirit and finished products and premises by the said officer.
