law: Indian Stamp Act, 1899 
  73. Books, etc. to be open to inspection 
  Every public officer having in his custody any registers, books,
  
  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 person
  
  authorized in writing by the Collector to inspect for such purpose the
  
  registers, books, papers, documents and proceedings and to take such notes and
  
  extracts as he may deem necessary, without fee or charge.