21. Power to require persons engaged in oil industry to maintain and produce books, accounts
and records relating to business and inspection thereof.—The Central Government may, by order
notified in the Official Gazette, require all persons engaged in oil industry or any class of such persons—
(a) to maintain such books, accounts and records relating to their business as may be specified in
the order;
(b) to produce such books, accounts and records for inspection and to furnish such information
relating thereto to such officer or authority and at such times or in such circumstances as may be
specified in the order.
22. Directions by the Central Government.—The Board shall carry out such directions as may be
issued to it from time to time by the Central Government for the efficient administration of this Act.
22A. [Exemption from liability to pay income-tax.] Omitted by the Finance Act, 2002 (20 of 2002),
s. 159 (w.e.f. 11-5-2002).