(1)The Commissioner, or where the powers in this behalf are delegated under Sub-section (3) of Section 3 to any officer, such officer may make inspection of accounts, registers, documents, or stocks of luxuries of any stockist at the stockist's place of business or may require any stockist to produce his accounts, registers and comments at the office of the Commissioner or the officer, as the case may be.(2)In making any inspection or in causing production of accounts or documents referred to in sub-rule (1), strict regard shall be had to the necessity of not disturbing the business of the stockist or the work of his staff more than what is necessary for the purpose of ascertaining the required information.
