Gujarat Stamp Act, 1958
The Collector may, where he has reason to believe that all or any of the instruments specified in 1[* * *] Schedule I have not been charged at all or incorrectly charged with duty leviable under this Act, authorise any officer to enter to enter upon any premises where he has reason to believe that any registers, books, premises records, documents or proceedings relating to or in connection with any such instrument are kept and to inspect them and to the take such notes and extracts as such officer deems necessary. Every person having in his custody or maintaining documents registers, books, records, papers, documents or proceedings shall at all reasonable times permit the officer authorised by the Collector to inspect them and take notes and extracts as he may deem necessary 2[and if necessary seize and impound them under section 33].