Section 23 in The Rajasthan Lands and Buildings Tax Act, 1964
23. Power of entry and inspection.
- The Assessing Authority, or such other officer [as may be authorised by the Director] [Inserted by Rajasthan Act No. 18 of 1973.] in this behalf may, for the purpose of carrying out the provisions of this Act, after reasonable notice to the occupier of the [land or building] [Substituted by Rajasthan Act No. 15 of 1973.] in respect of which the tax is likely to be assessed, enter upon such [land or building] [Substituted by Rajasthan Act No. 15 of 1973.]:Provided that no such entry shall be made-(i)within the hours of sunset and sunrise:(ii)in a human dwelling, except with the consent of the occupier or after giving him not less than four hours previous notice in writing of the proposed entry; and(iii)without due regard to the social and religious usages of the occupier, including necessary precautions for the observance of purdah.
