Production and inspection of accounts, registers and documents

(1) The officer authorised in this behalf may require any dealer- (a) to produce before him any accounts, registers or documents, or (b) to furnish any information relating to,- (i) stock of goods held by such person or dealer, (ii) purchases, sales or deliveries of goods made by such dealer, or (iii) any other matter, and (c) to explain to such officer, any accounts, registers or documents produced by such dealer as may be deemed necessary for the purposes of this Act. (2) All accounts, registers and documents relating to the stock of goods held or purchases, sales or deliveries of goods, by any dealer and all goods kept in any place of business of any dealer shall, at all reasonable time, be open to inspection by such officer.