Section 13. Calling for account books for inspection

(1) The Registrar may, on the application of a trustee or on information received otherwise, call for the account books of any merchant or trader to ascertain whether the merchant or trader has paid the moneys payable by him to the trustee of a Goshala, but no inspection of such account books by any other person shall be allowed. (2) The Registrar may in any particular case delegate his power under sub-section (1) to the officer to whom the trader or merchant has furnished a return under section 12.