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

(1) While requiring any dealer, casual dealer or person to produce before him any accounts, registers or documents, whether in form no. of electronic records or not, or digital signature certificates under clause (a) or (b), as the case may be, and to explain them under clause (d), to furnish information under clause (c), of sub-section (1), or, to make all accounts, registers or documents, whether in form no. of electronic records or not and goods available for inspection under sub-section (2), of section 66, the Commissioner, Special Commissioner, Additional Commissioner or any person appointed under sub-section (1) of section 6, to assist the Commissioner, as the case may be, shall ensure that business of such dealer, casual dealer or person or the work of his staff is not disturbed any more than what is necessary for the purposes of the Act.

(2) Unless, the Commissioner, Special Commissioner, Additional Commissioner or any person appointed under sub-section (1) of section 6, 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 or any other place of any dealer, casual dealer or person for inspection under section 66, he shall give a notice, in writing, to such dealer, casual dealer or person 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 or any other place.