(2) When any money has been paid into the Guardian’s Fund to the credit of a minor as by law required the Master may pay out any sum requisite in respect to such purchase. 124 Records of Master’s office (1) The Master or Assistant Master, as the case may be, shall preserve all original wills, codicils, testamentary instruments, death notices, inventories and liquidation, administration and distribution accounts lodged with him under this Act, and any person may at any time during office hours inspect any such document, and, subject to subsection (2), obtain a copy thereof or an extract therefrom, on payment of the prescribed fees: Provided that any person holding office under the State shall be and is hereby authorized, without the payment of any fee, to inspect such deed or document aforesaid or to take a copy thereof or extract therefrom, whenever it is necessary or expedient that the same should be done by any such person in the discharge of the duties of his office. (2) The Master or the Assistant Master may— (a) refuse to allow an inspection referred to in subsection (1) if he considers it necessary to do so in the interests of the privacy of any person who is a beneficiary, parent, child or spouse of the deceased; (b) refuse to issue a copy or an extract referred to in subsection (1) where he is not satisfied that such copy or extract is required for a purpose which, in his opinion, is a lawful or proper one or for any other reason; (c) issue a limited number only of copies or extracts referred to in subsection (1) to any one applicant therefor. (3) Any person who is aggrieved by a decision of the Master or the Assistant Master in terms of subsection (2) may apply to the High Court for a review of the decision and on such review the High Court may confirm, vary or set aside that decision. 125 Master to forward duplicates to magistrates (1) The Master or Assistant Master, as the case may be, shall, as soon as may be after the expiration of each month, forward the duplicates or copies certified by him of all accounts lodged with and accepted and filed by him to the magistrates for the respective districts in which the persons to whose estates such accounts relate ordinarily resided at the time of their decease or, in any case in which any such person resided abroad, to the magistrate of Harare district. (2) The magistrate shall file such duplicates or copies in his office and any person may at any time during office hours inspect and obtain a copy of or extract from any such duplicate or copy or any other document filed by the magistrate under the provisions of this Act, on payment of the fee which would be payable for such inspection, copy or extract. 126 Liability of Master for costs of actions by or against him When the Master is plaintiff or defendant in any action instituted by him or against him in his official capacity, or with reference to any matter or thing placed under his guardianship, control or superintendence, or which he is required to do or cause to be done under and by virtue of this Act, and the party against whom such action has been instituted by the Master or by whom it has been instituted against the Master, has his costs in and with respect to such action adjudged to him by the court before which such action has depended, the Master may withdraw the amount of such costs from and pay the same out of the credit balance of the Guardian’s Fund, unless the said court orders that the said costs shall be paid by the Master out of his private funds: Provided that nothing in this section contained shall be deemed to limit the power of the President to authorize specially that any costs incurred or paid by the Master shall be defrayed out of the Guardian’s Fund. 127 Application of Act Every person to whom letters of administration or letters of confirmation are granted after the 5th July, 1907, for the administration of the estate of any person who has died prior to the said date, shall be subject to and conform with this Act, and shall administer the estate in accordance therewith. 128 Valuation of assets and property (1) The Master may call upon such and so many persons as to him seem fit to value any assets and property, the valuation of which becomes necessary for the purposes of this Act. (2) Every such person shall, in respect of every valuation made by him, be entitled to demand and receive a reasonable compensation to be assessed and taxed by the Master. (3) Any such person who makes a valuation of assets or property in any case in which he or any person whom he represents as agent or any person to whom he is married or to whom he is related within the third degree of consanguinity or affinity, has an interest in the estate to be valued, shall be guilty of an offence and liable to a fine not exceeding level six or to imprisonment for a period not exceeding six months or to both such fine and such imprisonment. [Subsection amended by section 4 of Act 22 of 2001.]