Section 20. Submission of returns and maintenance of accounts

20. Submission of returns and maintenance of accounts. —Subject to such exceptions as may be prescribed, every owner, every manufacturer, and every holder of a special licence issued under section 14 not being an owner or a manufacturer, shall— (a) submit to the Board, such returns at such times, in such form, and containing such particulars, as may be prescribed; (b) maintain true and correct accounts and other records pertaining to his estate or business, as the case may be, in such form as may be prescribed; 1 [(c) permit any person authorized in this behalf by the Central Government or by the Board or any member of the Board authorized by the Chairman in writing or any officer of the Board to inspect the accounts and records referred to in clause (b)]. 2[21. Inspection of land and premises. —Any person authorized in this behalf by the Central Government or by the Board or any member authorized by the Chairman in writing or[3] [any officer of the Board may] at any reasonable time inspect any place of business of a dealer or any factory or other premises of a[4] [manufacturer, for] the purpose of verifying any statement or return submitted under this Act or for any other purposes of this Act.]