9. Insertion of new section 7a in the principal enactment

The following new section is hereby inserted immediately after section 7, and shall have effect as section 7A of the principal enactment :—

“ Power of

Director-General to call for samples, book of account, register, record or other document.

7a. The Director-General or any excise officer not below the rank of Superintendent authorized in that behalf by the Director-General may, for the purpose of ascertaining the value or verifying any metter relative to the recovery of excise duty or with regard to any matter into which it is his duty to inquire under this Act, by order in

“Act aNo, 40:0f:1990

. Writing tequire any ‘person to give informa-tion or produce. for examination any book of account, register, record or other document relating to any excisable article or samples of any excisable article which are in such person’s ‘power to give or.

Produce, zt such place and within such

Period as may be specified in such order and to allow such excise officer to examine and take copies of or make extracts from any such book of account, register,

“ecord or other document, ”.