| 71. Notice of inspection.
 Unless the  Commissioner deems  it necessary to make  a surprise visit,  he  shall give  reasonable notice  in writing  to the  dealer  of his intention to  inspect the
 accounts, registers, documents or  stocks  of goods  of such  dealer,  or any  cash  kept
by him  at his  place  of business and  in fixing  the  date,  time  and place  for the
purpose, he shall,  as far as possible, have  due  regard  to the  convenience of the
dealer.
 
 
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