This section which applies to all establishments and is not restricted to commercial establishments only, makes it incumbent upon every occupier of an establishment,—

1. to produce for inspection of an Inspector all accounts or records required to be maintained under this Act; and
2. to give any other information to the Inspector in connection with such accounts or records as may be required by him.

But it is only the “occupier” which by the definition clause includes the manager, agent or representative of such occupier who is liable under this section to produce for inspection of an Inspector all accounts or records or to give any other information in connection with such accounts or records as may be required by him. However, the occupier, his manager, agent or representative, who is not himself present or available at the time of visit of the Inspector and from whom no demand for production of such records is made, cannot be made liable or prosecuted for violation of the provisions of this section under section 40 of the Act.