6. Inspecting Officers

(1) The 3[Government may, by notification, appoint Inspecting Officers to inspect the books of account required to be kept under clause (a) of section 5. (2) Officers so appointed shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder. (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860).