Section 51(2) in Uttarakhand Value Added Tax Rules, 2005
(2)The dealer shall inspect the record in the presence of such official and between such hours as may be appointed for the purpose by the Assistant Commissioner. He shall not be allowed to remove the record or any part thereof from the place of inspection, or to make any mark upon the record, or in any manner mutilate it, He shall also not be allowed to take a copy of any part of the record beyond taking down brief notes for reference.
