206. Production of and inspection of accounts, registers, documents etc. and furnishing of information

(1) While requiring any person or dealer to produce before him any accounts, registers or documents under clause (a), and to explain them under clause (c), to furnish information under clause (b), of sub-section (1), or, to make all accounts and goods available for inspection under sub-section (2), of section 65, the Commissioner or any person appointed under sub-section (1) of section 3 or sub-section (1) of section 5, to assist the Commissioner, as the case may be, shall ensure that business of such person or dealer or the work of his staff is not disturbed any more than is necessary for the purposes of the Act.

(2) Unless the Commissioner or any person appointed under sub-section (1) of section 3 or sub-section (1) of section 5 to assist the Commissioner, as the case may be, considers it necessary for the purposes of the Act to make a surprise visit to the place of business of any person or a dealer for inspection under sub-section (2) of section 65, he shall give a notice, in writing, to such person or dealer, requiring him to produce or cause to be produced such accounts, registers or documents as called for and to explain them and also to furnish any information-

[a] before him at his office on the date and time specified in the notice, or

[b] before him on the date specified in the notice when he may visit his place of business.