69[Powers of Valuation Officer, etc.
38A. 70(1) For the purposes of this
Act, a Valuation Officer or any overseer, surveyor or assessor authorised by
him in this behalf may, subject to any rules made in this behalf and at such
reasonable times as may be prescribed,—
(a) enter any land within the limits of the area assigned to
the Valuation Officer, or
(b) enter any land, building or other place belonging to or
occupied by any person in connection with whose assessment a reference has been
made under section 16A to the Valuation Officer, or
(c) inspect any asset in respect of which a reference under
section 16A has been made to the Valuation Officer,
and require any person in charge of, or in occupation
or possession of, such land, building or other place or asset to afford
him the necessary facility to survey or
inspect such land, building or other place or asset or estimate its value or
inspect any books of account, document or record which may be relevant for the
valuation of such land, building or other place or asset and gather other
particulars relating to such land, building or other place or asset:
Provided that no Valuation Officer, overseer, surveyor or
assessor shall enter any building or place referred to in clause (b), or
inspect any asset referred to in clause (c) (unless with the consent of
the person in charge of, or in occupation or possession of, such building,
place or asset) without previously giving to such person at least two days’
notice in writing of his intention to do so.
(2) If a person who, under sub-section (1), is
required to afford any facility to the Valuation Officer or the overseer,
surveyor or assessor, either refuses or evades to afford such facility, the
Valuation Officer shall have all the powers under sub-sections (1) and (2) of
section 37 for enforcing compliance of the requirements made.]