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Section 73A: Power of Central Government to make rules
(1) Where the Collector has reason to believe that all or any of the instruments specified in Articles 5 and 43 of the Schedule 1-B have not been charged at all or have been incorrectly charged with duty leviable under this Act, he may authorize in writing any officer to enter upon any premises where the Collector has reason to believe that any registers, books, records, papers, documents or proceedings relating to or in connection with any such instrument are kept and to inspect them, and to take such notes and extracts as such officer deems necessary. (2) Every person having in his custody or maintaining such registers, books, records, papers, documents or proceedings shall at all reasonable times, permit such officer to inspect them and to take such notes and extracts as he may deem necessary.”] [Vide Uttar Pradesh Act 6 of 1980, s. 10] Amendment of section 73–In seetion:73-A of the principal Act – (a) for sub-section (1) the following sub-section shall be substituted namely :— “(1) ‘Where the Collector has reason to believe that any instrument chargeable to duty has not been charged at all or has been incorrectly charged with duty leviable under this Act, he or any other Officer authorized by him writing in This behalf may enter upon any premises where the Collector has reason to believe that any registers, books, records papers, maps, documents or proceedings relating to or in connection with any such instrument are kept and to inspect them and to take such notes, copies and extracts as the Collector or such officer deems necessary.” (b) in sub section (2) after the word ”papers” the Word “maps” and after the word “notes” the word “copies” shall be inserted. [Vide Uttar Pradesh Act 22 of 1998, s. 8] (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of Part AA of Chapter II. (2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government may make rules for all or any of the following matters, namely:–– (a) the manner of collection of stamp-duty on behalf of the State Government by the stock exchange or the clearing corporation authorised by it, from its buyer under clause (a) of sub-section (1) of section 9A; (b) the manner of collection of stamp-duty on behalf of the State Government by the depository from the transferor under clause (b) of sub-section (1) of section 9A; (c) the manner of collection of stamp-duty on behalf of the State Government by the depository from the issuer under clause (c) of sub-section (1) of section 9A; (d) the manner of transfer of stamp-duty to the State Government under sub-section (4) of section 9A; (e) any other matter which has to be, or may be, provided by rules.]
Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.