75 (1) An assessing authority, before whom any proceeding against a dealer or other person under the Ordinance or these rules is pending, may, in his discretion, allow for such dealer to inspect the whole or any part of the record of such proceeding, if an application to this effect is made by 2.30 p.m. on any working day, the application shall bear a court fee stamp of twenty rupees and if the application is allowed, an inspection fee at the rate of ten rupees for each hour or part of an hour shall be charged:

Provided that inspection in the same manner and on payment of the same charges, may also be allowed of the record of any proceedings before the Assistant Commissioner, which have been closed.

(2) The dealer shall inspect record in the presence of such official and between such hours as may be appointed for such purpose by the assessing authority. He shall not be allowed to remove the record or any part thereof from the place of inspection, or to make any mark on 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.

(3) Any dealer desiring to ascertain any particular of a record, which he can legitimately inspect shall, on presentation to the assessing authority of an application containing a full description of the record so far as is known to him, be entitled, if the application is sanctioned, to have a search made and to have the information, if obtainable, given to him in writing, signed by the record keeper, within ten days from the date of the application. All applications, whether sanctioned or refused, shall at once be entered in a register and the serial numbers of the register given on them by the record keeper. A fee of twenty rupee on each application shall be leviable by means of a court fee stamps as soon as the order sanctioning the application is passed and the record keeper shall affix the stamp in relevant column of the register and note on the application that he has done so. He shall also cancel the stamp by punching it at its head, and also by writing or rubber stamping the word "Cancelled' on it:

Provided that no such fee shall be leviable in those cases where the applicant has given full and correct particulars in his application moved under subrule (1).

(4) The provisions of sub-rule (1) to (3) shall mutatis mutandis apply to the State Representative, President and members of the Tribunal, the Additional Commissioner (Appeals) and the Joint Commissioner (Appeals),