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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Audit of accounts: government may authorize officers to inspect books and enter premises; information kept confidential.</h1> Where a certificate-holder or prior-permission recipient fails to furnish a required intimation, furnishes an intimation not in accordance with law, or the Central Government reasonably believes a provision of the Act is or has been contravened after inspection, the Central Government may authorize specified officers or authorities to audit the person's books of account; such officers may enter premises at reasonable hours for audit, and information obtained is confidential and may be disclosed only for purposes of the Act.

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