Section 189(13) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(13)For the purpose of random scrutiny of the return filed or in cases wherereturns are not filed as required under sub-section (7) in respect of any buildingsor lands or both, the Chief Commissioner or any person authorized by him in thisbehalf may enter, inspect, survey or measure any land or building after givingnotice to the owner or occupier and the owner or occupier shall be bound tofurnish necessary information required and based on such inspection andinformation collected, he shall assess the property tax subject to sub-section (5)and send a copy of the order of assessment to the owner or occupier concerned.Such entry into and upon any building or vacant land shall be made betweensunrise and sunset.
