Power to enter and inspect

The Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner or an Assistant Commissioner shall, subject to such conditions and restrictions as may be prescribed, be entitled to enter at any time between 9-00 A.M. and 6-00 P.M. any premises of the institution or endowment and to inspect in any public office, any record, register or other document or any movable or immovable property relating to a charitable or religious institution or endowment.