Drugs (Control) Act, 1950
17. Power to make rules. —
(1) The Central Government may make rules to carry out the purposes of this Act.
(2) In particular, and without prejudice to the generality of forgoing power, such rules may provide for all or any of the following matters, namely —
(a) the maintenance by dealers and producers generally, or by any dealer or producer in particular, of records of all sale and purchase transactions made by them;
(b) the furnishing of any such information as may be required with respect to the business carried on by any dealer or producer;
(c) the inspection of any books of account or other document belonging to or under the control of any dealer or producer.