With the exception of the cases stated in § 1084 of this title, the exhibition of the books and documents of merchants may be decreed only at the instance of a party, or officially, when the person to whom they belong has any interest or liability in the matter in which such exhibition is proper.
The inspection shall be made at the office of the merchant or elsewhere, as the court may determine, and in his presence, or in the presence of such person as he may commission to witness the same, and such inspection shall be limited exclusively to points concerning the matter in question, said points being the only ones that may be verified.
History —Commerce Code, 1932, § 40.