Oil Industry (Development) Act, 1974
21. Power to require persons engaged in oil industry to maintain and produce books, accounts and records relating to business and inspection thereof.
The Central Government may, by order notified in the Official Gazette, require all persons engaged in oil industry or any class of such persons—
to maintain such books, accounts and records relating to their business as may be specified in the order;
to produce such books, accounts and records for inspection and to furnish such information relating thereto to such officer or authority and at such times or in such circumstances as may be specified in the order.