Amendment status not verified — confirm the current text below against the official source.
Power of entry for the purpose of valuation of taxation.- (1) The Commissioner may authorize any person to do the following acts at any time between sunrise and sun-set after giving twenty-four hours notice to the occupier, or if there be no occupier, to the owner, of a building or land- (a) to enter, inspect and measure any building for the purpose of valuation; (b) to enter and inspect any stable, coach house or other place where there is reason to believe that there is any vehicle or animal liable to taxation under this Act, or for which a licence has not been duly taken out.