Books, etc., to be open to inspection.- A Deputy Commissioner or an Assistant

Commissioner or any officer not below the rank of a Sub-registrar authorised by the Deputy Commissioner or Chief Controlling Revenue Authority in this behalf may for the purpose of this Act require every public officer or any person to produce or permit at all reasonable time inspection of such registers, books, records, papers, documents, information in electronic storage and retrieval device or medium, applications, instrument or proceedings the inspection whereof may tend to secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any duty and take such notes and extracts as he may deem necessary without fee or charge and may if necessary seize them and impound them under section 33.]1

¹ Substituted by Act 24 of 1999 w.e.f 18.8.1999.