Failure to afford inspection facility during search is a compliance offence punishable with simple imprisonment or fine. Failure to afford the authorised officer the facility to inspect books of account or other documents during a search, where required under clause (iib) of sub-section (1) of section 132, is an offence punishable with simple imprisonment for up to six months, or with fine, or with both. The provision operates as a compliance offence connected with inspection during search proceedings, and the notes record later insertion and substitution of both the wording and the punishment.