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78.
Assessment record- Inspection thereof. section 60.
(1)
In the case of every person who is required to do any act under the provisions
of the Act these rules, the appropriate assessing authority shall prepare
separately two files, namely, the personal file and the confidential file.
(2)
The dealer concerned or his authorised agent, on making to the appropriate
assessing authority, a written application stamped with a court fee of the value
of two rupees, may inspect the record of his personal file or any entries
relating to himself in any register maintained under these rules. A separate
application shall be made for the inspection of each record or register.
(3)
The court fee of two rupees paid on the application shall cover the first hour
of inspection only. For each subsequent hour or part of an hour, an additional
court fee stamp of one rupee must be supplied by way of payment before hand. No
fresh application shall be demanded for the continuation of an incomplete
inspection on the next working day.
(4)
If the document to be inspected relates to any previous year, a search fee in
the form of a court fee stamp of the value of ten rupee per application shall be
charged.
(5)
A person entitled under sub-rule (2) to the inspection of any document, shall be
granted a copy of the same on his paying the charges in the shape of court fee
on the following scale on an application made in this behalf bearing a court fee
stamp of the value of; -
(a)
one rupee for every entry in a register;
(b)
five rupees for every notice or summons issued by an assessing authority;
(c)
ten rupees for every return or statement recorded in any inquiry held under the
Act or these rules or order on an objection or of assessment of tax or any other
document of which copy is permissible under these rules;
(d)
ten rupees for every order of assessment of tax; and
(e)
ten rupees of every other order.
(6)
If the document of which a copy is to be granted under sub-rule (5) relates to
any previous year, a search fee in the form of a court fee stamp of the value of
ten rupee per application shall be charged.
(7)
A copy to be granted under sub-rule (5) shall be prepared in the office of the
appropriate assessing authority.
(8)
The provisions of sub-rules (2) to (7) shall apply mutatis mutandis to
inspection of record of the office of the appellate and revising authorities and
grant of copies thereof.
(9)
Notwithstanding anything contained in the preceding sub-rules, one authenticated
copy of an order of assessment or penalty as the case may be, or one
authenticated copy of order passed in appeal, revision or review, as the case
may be, shall be supplied free of cost.
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