Section 51(1) in Uttarakhand Value Added Tax Rules, 2005
(1)An Assistant Commissioner, before whom any proceeding against a dealer under the Act or the Rules made thereunder is pending, may, in this discretion, allow such dealer to inspect the whole or any part of the record of such proceeding if an application to this effect is made by 2.30p.m. on any working day. The application shall bear a court fee stamp of ten rupee. If the application is allowed, an inspection fee at the rate of two rupees for each hour or part of an hour shall be charged. Inspection in the same manner and on payment of the same charges, may also be allowed of the record of any proceeding before the Assistant Commissioner, which have been closed.
