Foreign Contribution (Regulation) Act, 1976
14. Inspection of accounts or records
If the Central Government has, for any reason,
to be recorded in writing, any ground to suspect that any provision of this Act
has been, or is being, contravened by-
(a) any political party, or
(b) any person, or
(c) any organization, or
(d) any association,
it may, by general or special order, authorize
such gazetted officer, holding a 6[Group A post], as it may think fit
(hereinafter referred to as the authorized officer), to inspect any account or
record maintained by such political party, person, organization or association,
as the case may be, and thereupon every such authorized official shall have the
right to enter in or upon any premises at any reasonable hour, before sunset
and after sunrise, for the purpose of inspecting the said account or record :
PROVIDED that no gazetted officer shall be
authorized to inspect the account or record maintained by a political party,
unless he has been holding a 6[Group A post] in connection with the affairs of
the Union or a State, for not less than ten years.