Section 21 in Authority for Advance Rulings (Procedure) Rules, 2003
21. Inspection of records and fees thereof.-
(1)The applicant or the Commissioner or an authorized representative may be allowed to inspect the records of the case on making an application in writing to the Secretary provided that only those documents shall be allowed to be inspected which have been relied upon in the proceedings before the Authority.(2)The inspection shall be allowed only in the presence of an officer of the Authority and the applicant may be permitted to make notes of inspection but not to take copies of any document.(3)Fees for inspecting records of the Authority shall be charged from the applicant as follows:(a)Rupees one hundred for the first hour or part thereof, and(b)Rupees fifty for every additional hour or part thereof.(4)Fees for inspection shall be paid in advance in cash.
