78. Assessment record- Inspection thereof. section 60.

 (1) In the case of every person who is required to do any act under the provisions of the Act these rules, the appropriate assessing authority shall prepare separately two files, namely, the personal file and the confidential file.

(2) The dealer concerned or his authorised agent, on making to the appropriate assessing authority, a written application stamped with a court fee of the value of two rupees, may inspect the record of his personal file or any entries relating to himself in any register maintained under these rules. A separate application shall be made for the inspection of each record or register.

(3) The court fee of two rupees paid on the application shall cover the first hour of inspection only. For each subsequent hour or part of an hour, an additional court fee stamp of one rupee must be supplied by way of payment before hand. No fresh application shall be demanded for the continuation of an incomplete inspection on the next working day.

(4) If the document to be inspected relates to any previous year, a search fee in the form of a court fee stamp of the value of ten rupee per application shall be charged.

(5) A person entitled under sub-rule (2) to the inspection of any document, shall be granted a copy of the same on his paying the charges in the shape of court fee on the following scale on an application made in this behalf bearing a court fee stamp of the value of; -

(a) one rupee for every entry in a register;

(b) five rupees for every notice or summons issued by an assessing authority;

(c) ten rupees for every return or statement recorded in any inquiry held under the Act or these rules or order on an objection or of assessment of tax or any other document of which copy is permissible under these rules;

(d) ten rupees for every order of assessment of tax; and

(e) ten rupees of every other order.

(6) If the document of which a copy is to be granted under sub-rule (5) relates to any previous year, a search fee in the form of a court fee stamp of the value of ten rupee per application shall be charged.

(7) A copy to be granted under sub-rule (5) shall be prepared in the office of the appropriate assessing authority.

(8) The provisions of sub-rules (2) to (7) shall apply mutatis mutandis to inspection of record of the office of the appellate and revising authorities and grant of copies thereof.

(9) Notwithstanding anything contained in the preceding sub-rules, one authenticated copy of an order of assessment or penalty as the case may be, or one authenticated copy of order passed in appeal, revision or review, as the case may be, shall be supplied free of cost.