Section 14(1) in The Maharashtra Municipal Property Tax Board Act, 2011
(1)Any officer of the Board, when so authorized by it in writing, may, by giving previous notice to the owner, or the occupier, of any land or building, at all reasonable hours, enter into such land or building and make an inspection or survey, or take measurements, thereof for the purpose of audit of the assessment of the property done by the Commissioner of the Municipal Corporation or, as the case may be, the Chief Officer of the Municipal Council.
