Amendment status not verified — confirm the current text below against the official source.
(1) The assessing authority or any officer authorised by the assessing authority, the appellate authority or the revisional authority in this behalf [either suo motu or on application by the assessee] may, after due notice, at any time between sunrise and sunset, enter any building for the purpose of collecting particulars relating thereto or for taking measurements of the building or any repairs or improvements or any constructions or additions or combinations and may require the owner of the building or any other person in charge or in occupation of the building to produce for inspection any book, register or record kept therein and ask for any information relating to the building or the repairs or improvements or the constructions or additions or combination, as the case may be, and the owner of the building or other persons in charge or occupation shall be bound to afford facilities for taking measurements and for such inspection, and to furnish such information as is available with him. (2) Any person who obstructs the assessing authority or other officer authorised in the exercise of the powers conferred on it or him by sub-section (1) shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both. Added by Act 3 of 1992.