Amendment status not verified — confirm the current text below against the official source.
The assessing authority or any other officer authorized by him in that behalf may, with a view to satisfying itself or himself that the provisions of this Chapter or rules made thereunder are being complied with— (a) enter any hotel at any reasonable time; (b) require any proprietor of a hotel to produce before him any books, accounts or other documents; (c) inspect any books, accounts or other documents; and (d) inspect the rooms to ascertain their occupancy. Recovery of sums as arrears of land revenue