Amendment status not verified — confirm the current text below against the official source.
Subject to the conditions and restrictions specified in sub-section (2) of section 287, the President, the executive officer and if authorized in this behalf by resolution, any other member, officer or servant of the [Municipality]2 may enter, inspect and measure a building for the purposes of valuation or enter and inspect a stable, coach house or other place wherein there is reason to believe that there is a vehicle or animal liable to taxation under this Act. 262 [Rounding off of figures 159-A In computing the amount of any tax under this Act a fraction of a rupee less than five paise or which is not a multiple of five paise shall be rounded off to five paise or to the next higher multiple of five paise as the case may be.]1 Appeal against taxation Appeals relating to taxation