Section 40 in The Punjab Forward Contracts Tax Rules, 1951
40. [ [Punjab Government Notification No. 4239-E&T-51/2796, dated 22.6.1951.]
(1)In the case of every dealer, who is required to do any act under the provisions of the Act or 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 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 the 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 years, a search fee in the form of court fee stamp of the value of one 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 thereof on his making in this behalf an application bearing a court fee stamp of the value of:-(a)eight annas for every entry in a register.(b)one rupee for every notice or summons issued by an Assessing Authority.(c)two rupees for every return or statement recorded in any enquiry held under these rules, or order on an objection or of assessment of tax or for any other document of which copy is permissible under these rules.(d)four annas for every adverse order of assessment of tax, and(e)two rupees for every other order of assessment.(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 rupee one 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 records of the offices of the appellate authorities and grant of copies thereof.]Superintendence and control of the Administration under Act
