RULE 197. Authorised Officers to have free access to premises, equipment, stocks and accounts of dealers in excisable goods

Any officer duly empowered by the 11Commissioner in this behalf shall have access, at all reason- able times, to any premises registered under these rules and to any place where excisable goods are grown, processed or stored, sold or manufactured or to any place where composition of match heads or salt petre for manufacture of matches are made, processed or stored, for carrying out such scrutiny, verification and checks subject to such conditions and limitations as may be specified in the instructions issued by or the Commissioner from time to time.