(i) Inspectors of Stamps shall send their inspector note to the court or officer concerned as soon as they finish it and, shall, at the same of the inspection note pertaining to any officer, a copy therefore also to the Collector of the district. If, any case, immediate action is necessary, he shall report the matter at once in a separate communication to the court officer concerned. In order to ensure that the inspection note has been received in the court or officer inspected, the inspector may make a request for an acknowledgement.
(ii) The presiding officer of the court or the head of the officer should examine the report soon after he receives it, and should send a report of action taken thereon to the Chief Inspector of Stamps and a copy therefore to the Inspector of Stamps concerned as soon as possible. In cases where he does not agree with the Inspector or were he considers it necessary to hear the party concerned before passing orders he should, were possible, discuses the matter with the Inspector or hear the party in his presence.
(iii) Any point on which the court or officer does not eventually agree with the Inspector should be reported to the Chief Inspector of Stamps who shall submit the same for the consideration of the Chief Controlling Revenue Authority.
(iv) The Chief Inspector may return the note with his criticism for the information and guidance of the Inspector and were there a difference of opinion between the court and the Inspector on a question of the proper stamp duty or court-fee be levied on a document shall either himself move the appellate court or advise the Inspector to do so.
[Substituted under G.O.No. S.T.-2- 4903/X-500(3)74,.dated 5-6-75, w. e. f. 5.6.75)