Section 16(2) in West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001
(2)The registers and documents pertaining to registration of any instruments, determination of market value of any property which is the subject-matter of any instrument already registered or presented for registration and receipt of stamp duty shall be open to inspection by such officer as the State Government may appoint in this behalf for the purpose of periodical audit, or in connection with enquiry with respect to allegations of corruption's or misconduct against any Government employee.
