Section 142 in The Chhattisgarh Municipal Corporation Act, 1956
142. Employment for the purposes of assessment.
(1)The Corporation may, if it thinks fit, employ any person to determine the annual value of lands and buildings in accordance with the principles laid down in Section 138.(2)Any person so employed shall have power, at all reasonable times and after giving due notice, and on production, if so required of authorisation in that behalf from the Commissioner, to enter on, survey and value any land or building within the City which the Commissioner may direct him to survey and value.(3)If any person wilfully delays or obstructs any person in the exercise of any of his powers under this section, he shall be liable to a fine shall be according to Schedule II.
