48. Inspection of records, etc.

Every public officer having in his custody any register, book, record, paper, document or proceeding, the inspection of which may tend to secure any estate duty, or to prove or lead to the discovery of any fraud or omission in relation to any estate duty, shall at all reasonable times permit any person authorised in writing by the Commissioner to inspect for such purpose the register, book, record, paper, document and proceeding, and to take such notes and extracts as he may consider necessary without fee or charge.