Section 24Part 0 —
Records, etc., to be open to inspection
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Every public officer having in his custody any records, books, papers or proceedings, the inspection of which may lead to the discovery of evasion or omission of payment of stamp duty required by this or any other law to be paid, shall, at all reasonable times, permit the Commissioner to inspect and take copies of such records, books, papers or proceedings.
Every public officer who receives or has in his control any instrument which he has reason to believe is chargeable with duty under this Law is either unstamped or under-stamped shall impound the same and forward it to the Commissioner who shall adjudicate the same and thereafter deal with it according to this Law.