CS Professional · Drafting, Pleadings and Appearances · Laws relating to Drafting and Conveyancing
A Collector in a State with no special amendment suspects that a public officer holds registers whose inspection could lead to discovery of an omission in relation to stamp duty. Under the Indian Stamp Act, 1899 (Section 73, central text), what must the public officer do?
The public officer must, at all reasonable times, permit a person authorised in writing by the Collector to inspect the records and take notes and extracts, free of any fee or charge. No court order or inspection fee is required under the central provision.
- ARefuse inspection unless a court order is obtained
- BPermit any person authorised in writing by the Collector to inspect the records and take notes and extracts, without fee or charge, at all reasonable timesCorrect
- CAllow inspection only after the person pays a prescribed inspection fee
- DHand over the original records permanently to the Collector
Explanation
The central Section 73 requires every public officer having such records to permit, at all reasonable times, any person authorised in writing by the Collector to inspect them and take notes and extracts, without fee or charge. It does not demand a fee or a court order, and it does not provide for surrender of the originals.
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