Section 4(3) in The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
(3)For the purpose of determining the annual letting value of any land or building and assessing the amount of tax thereof, the assessor may-(a)enter upon or into, inspect and measure any building or land, and(b)if necessary, make enquiries from the people living in neighbourhood and examine the previous record of the Municipality or other local authority in relation to such building or land.
