Section 6 in The Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits, Rules, 1996
6.
The Municipal Commissioner/Chief Municipal Officer, as the case may be or any Municipal Officer/employee authorised by them, with the prior approval of Commissioner in case of Municipal Corporation and Chief Municipal Officer in case of a Municipality and Nagar Panchayat, may enter in the shop concerned, establishment or mandi, as the case may be, to enquire into the information given in the return and may inspect the record as may be necessary.
