Whether P F Inspector can ask for Balance sheet of the company when the inspection of the contractor is being conducted at the office / factory of the Principal employer. The contractor has employed only 6 persons at the principal employer's site though he is havng more than 50 workers on his roll at different places and he is contributing to PF scupulously. he has maintained muster roll, Register of wages, PF Challan with ECR and also RTGS letters showing deposit of salary in their bank account. Asking for Balance sheet and calculating PF contribution on 30 % wages paid by contractor is it not armtweesting of contractor? Under which provision of the PF Act or rules demanding of production of Balance sheet is permissible? Kindly guide.