Section 14 - Inspection of accounts or records - 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 organisation, or (d) any association, it may, by general or special order, authorise such gazetted officer, holding a [Group A post], as it may think fit (hereinafter referred to as the authorised officer), to inspect any account or record maintained by such political party, person, organisation or association, as the case may be, and thereupon every such authorised officer 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 authorised to inspect the account or record maintained by a political party, unless he has been holding a [Group A post] in connection with the affairs of the Union, or a State, for not less than ten years.