Section 3 in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
3. Powers and duties of the Assessing Authority.
(1)An Assessing Authority shall have,-(a)the power to-(i)affix or cause to be affixed to any land or building within his jurisdiction any mark or number for purposes of identification;(ii)examine any document, relevant to the determination of the annual letting value of or the assessment of the amount of tax on any land or building or to the identity of the person liable to pay the tax; and(iii)get a survey made of all lands appurtenant to buildings and otherwise with a view to ascertaining their liability to the tax, and(b)the duty to-(i)be responsible for die proper maintenance and safe custody of all registers, records and other documents required by or under the Act to be maintained;(ii)carry out such general or special orders as may be issued by the State Government from time to time in connection with the carrying out of the provisions of the Act.(2)The assessing Authority may require by order in writing any officer subordinate to it to exercise all or any of the powers and perform all or any of the duties mentioned in sub-rule (1). In addition, he may also require him to prepare and sign receipts, notices, chalans and other documents or registers required to be drawn up, maintained or issued under the Act or the rules made thereunder.
