Section 207(1) in Gauhati Municipal Corporation Act, 1971
(1)The Commissioner may, without giving any previous notice, enter upon and make an inspection of -(a)Any land or a building for the purpose of determining the rateable value of such land or building;(b)Any stable, garage, or coach-house or any place wherein he may have reason to believe that there is any vehicle or animal liable to a tax under this Act;(c)Any place or premises which he has reason to believe are being used or are about to be use for any performance or show in respect of which the theatre-tax is payable or would be payable;(d)Any land, building or vehicle in or upon which any advertisement liable to tax under this Act is exhibited or displayed.
