(1)Where the Collector or the Commissioner of Stamps, Additional Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant Commissioner of Stamps has reason to believe that any instrument chargeable to duty has not been charged at all or has been incorrectly charged with duty leviable under this Act, he or any other officer authorised by them in writing,in this behalf (to be called the authorised officer) may require the person concerned who is having in his custody or maintaining such instruments, registers, books, records, papers, maps, documents or proceedings, to produce before him or the authorised officer any such instrument or any other relevant record pertaining thereto, including registers, books, records, paper, maps, documents or proceedings.Explanation. - For the purpose of this sub-section the expression "person concerned" includes a body of individuals, any statutory authority or association, whether incorporated or not.
