Section 119(1) in The New Delhi Municipal Council Act, 1994
(1)The Chairperson may, without giving any previous notice, enter upon and make an inspection of-(a)any land or building for the purpose of determining the rateable value of such land or building;(b)any stable, garage, or coach house or any place wherein he may have reason to believe that there is any vehicle or animal liable to a tax under this Act;(c)any place or premises which he has reason to believe are being used or are about to be used for any performance or show in respect of which the theatre-tax is payable or would be payable;(d)any land, building or vehicle in or upon which any advertisement liable to tax under this Act is exhibited or displayed.
