Section 172(1) in The Delhi Municipal Corporation Act, 1957
(1)The Commissioner may, without giving any previous notice, enter upon and make an inspection of(a)any land or building for the purpose of determining the annual value] [Substituted by Delhi Act 6 of 2003, section 2, for "reteable value"] of such land or building;(b)any stable, garage, or coach house or any place wherein he may have reason to believe that three is any vehicle or animal liable to a tax under this Act;(c)any place of 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.
