66. Surprise visit:

Unless any officer appointed under Section 3 but not below the rank of an Assessing Authority in his discretion deems it necessary to make a surprise visit, he shall as far as possible have regard to the convenience of the dealer. Ordinarily he shall make such inspection at the premises of the dealer and he shall not require the dealer to produce his accounts, registers or documents at his office except for urgent reasons and in the public interest.

Provided that an Inspector may also be authorized in writing by the Assessing Authority or any other higher authority to exercise the powers under this rule.