Section 19: M an ufa ct ur er s, e tc ., to m ain ta in re co rd s an d d o cu m en ts

(1) Every manufac turer, rep air er or dea ler in weights and measures or weigh ing or measuring ins trume nt, an d every person using them in tr an ­ saction for trade or commerce shall ma intain such records and accounts as may be prescribed and if requi red so to do by an Ins pecto r, shall pro duc e such records and accounts before him,

(2) Notwithstanding any thin g con tain ed in sub-section (11, if the Sta te Governme nt is of opin ion th at h aving rega rd to the na tur e of business car ried on by any person referred to in sub-section (1), it is necessary so to do, it may , by order, exempt such person or class of persons from the ope ration of th at sub-sec tion.