law: Drugs (Control) Act, 1950 
  17. Power to make rules. —
  (1) The Central Government may make rules to
  
  carry out the purposes of this Act.
  (2) In particular, and without prejudice to
  
  the generality of forgoing power, such rules may provide for all or any of the
  
  following matters, namely —
  (a) the maintenance by
  
  dealers and producers generally, or by any dealer or producer in particular, of
  
  records of all sale and purchase transactions made by them;
  (b) the furnishing of
  
  any such information as may be required with respect to the business carried on
  
  by any dealer or producer;
  (c) the inspection of
  
  any books of account or other document belonging to or under the control of any
  
  dealer or producer.