1737

In any proceeding authorized by this Part or the Virgin Islands income tax law, all decisions and all evidence received by the district court, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public; except that after the decision of the district court in any such proceeding has become final the district court may, upon motion of the taxpayer or the Director permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the district court; or the district court may, on its own motion, make such other disposition thereof as it deems advisable.