Section 23 - Inspection of Accounts or Records

Inspection of Accounts authorises government officers to inspect records and enter premises when written suspicion of contravention exists.

Central Government may, on a written ground of suspicion that the Act has been contravened by a political party, person, organisation or association, authorize a gazetted Group A officer or other specified officer or authority to inspect accounts or records maintained by that entity; the inspecting officer may enter the relevant premises to inspect those accounts or records at reasonable hours after sunrise and before sunset.