Books, etc., in custody of public officers may be inspected without fee
69.  Every public officer having in his or her custody any register, book, record, paper, document or proceeding the inspection of which may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, must at all reasonable times permit any person authorised in writing by the Commissioner —
(a)to inspect for such purpose the register, book, record, paper, document or proceeding; and
(b)to take such notes and extracts as he or she may consider necessary without fee or charge.