(5)The Valuation Officer in order to prepare the valuation list, may, whenever he thinks fit by notice require the owners or occupiers of all holdings to furnish him with returns of the rent or annual value thereof and a description of the holdings containing such particulars as. the Valuation Officer may direct and the Valuation Officer or any person authorised by him in writing in that behalf may, at any time between sunrise and sunset, enter, inspect and measure any such holding after having given forty-eight hours previous notice of his intention to the occupier thereof.]
