Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner shall keep a book, in which shall be entered from time to time- (a) a list of the persons liable to pay any tax under rule 22; (b) a specification of the vehicles, boats and animals in respect of which the said persons are, respectively, liable to the said tax; (c) the amount of tax payable by each such person and the period for which it is payable; (d) the particulars of every composition made under section 144. (2) Any person whose name is entered in the said book, or the agent of any such person, shall be permitted,free of charge, to inspect and take extracts from any portion of the said book which relates to such person. (3) Any person not entitled under sub-rule (2) to inspect and take extracts from any portion of the said book, free of charge, shall be permitted to do so on payment of such fee as shall from time to time be prescribed in this behalf by the Commissioner with the approval of the Standing Committee.