Books, etc., to be open to inspection

Tax199891 sections8 chapters

Chapter VIII Supplemental Provisions

Statutory text

(1) Every public officer 1[or the association or Stock Exchange referred to in section 2, 2[clause (ia) and (xxxvii)], having in his custody any registers. books, 3[records including electronic records, papers, documents 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, shall at all reasonable times. permit any officer whose duty it is to see that proper duty has been paid or any other officer not below the rank of 4[Tehsildar] authorised in writing by the Collector to inspect for such purpose the registers, books, 5[records including electronic records, papers, documents and proceedings and to take] such notes and extracts as he may deem necessary, without fee or charge.
(2) Every such public officer shall also provide such registers books, 6[records including electronic records, papers, documents and proceedings] in original or authenticated copy to the Collector or any person authorised by the Collector on demand.

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