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CS Professional · Drafting, Pleadings and Appearances · Laws relating to Drafting and Conveyancing

In a State where no amendment applies, a public officer holds registers of Kapoor Bank Ltd. that may help discover an omission in relation to stamp duty. A person authorised in writing by the Collector asks to inspect them under Section 73 of the Indian Stamp Act, 1899. What is the officer's duty?

The public officer must permit the Collector's authorised person to inspect the records at all reasonable times and to take necessary notes and extracts, without any fee or charge. No court order or payment is needed under the general section.

  1. APermit inspection at reasonable times and allow notes and extracts, without fee or chargeCorrect
  2. BPermit inspection only on payment of a prescribed copying fee
  3. CRefuse unless a court orders production of the records
  4. DPermit inspection but forbid the taking of notes or extracts

Explanation

Section 73 requires a public officer with such records to permit, at all reasonable times, any person authorised in writing by the Collector to inspect them and take notes and extracts as necessary, without fee or charge. A fee or court order is not required.

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