Section 66 in The Jammu and Kashmir Panchayati Raj Rules, 1996
66. Power of entry for the purpose of valuation of taxation.
- The Sarpanch may authorise any person, after giving twenty-four hours notice to the occupier, or if there be no occupier to the owner of any building or land at any time between sunrise and sunset :(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 wherein there is reason to believe that there is any vehicle, vessel, or animal liable to taxation under the Act, or for which a licence has not been duly taken out :Provided that where any authorised person is not allowed to carry out the valuation, the valuation may be done ex parte.
