Production of and inspection of accounts, registers, documents, etc. and furnishingof information.

94. While requiring any dealer, casual dealer or person to produce before him any accounts, registers or documents, whether in the form 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 the form 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.