(1) Every manufacturer, repairer or dealer in weights and measures or weighing or measuring instruments, and every person using them in transactions for trade or commerce shall maintain such records and accounts as may be prescribed and, if required so to do by an Inspector, shall produce such records and accounts before him.
(2) Notwithstanding anything contained in sub-section (1), if the Chief Commissioner is of opinion that having regard to the nature of business carried on by any such manufacturer, repairer or dealer, it is necessary so to do, he'may, by order, exempt such person or class of persons from the operation of that sub-section.
Manufacturers, cct., to maintain rccordB and documents.