Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner or any other person authorised by him in Power to inspect this behalf, may without giving any previous notice, enter upon and make an for purposes of inspection of- determining the '[property taxI or tax or fee. (a) any land or building for the purpose of determining the 2[property tax] of such land or building; (b) any stable, garage, or coach house or any place wherein he may have reason to believe that there is any vehicle or animal liable to a tax or fee under this Act; (c) any place or premises which he has reason to believe are being used or are about to be used for any performance or show in respect of which the show-tax is payable or would be payable; or Substituted by Haryana Act 21 of 2012 w.e.f. 01-04-10. 2 Substituted by Haryana Act 24 of 2003 and further substituted by Haryana Act 21 of 2012 w.e.f. 01-04-20 IO. Composition. Irrecoverable debts. Obligation to disclose liability. 460 MUNICIPAL CORPORATION [1994 : Hr. Act 16 (d) any land, building or vehicle in or upon which any advertisement liable to fee under this Act is exhibited or displaced. (2) The Commissioner may, by written summons, require the attendance before him of any person whom he has reason to believe to be liable to the payment of a tax in respect of a vehicle or animal, or of any servant of any such person and may examine such pserson or servant as to the number and description of vehicles and animals owned by or in the possession or under the control of such person; and every person or servant of such person so summoned shall be bound to attend before the Commissioner and to give information to the best of his knowledge and belief as to the said matters.