(1)The valuation officer or any person of the valuation organisation authorised by him in writing in that behalf shall make such inquiries as the valuation officer may consider necessary for collecting date and factual information for determining the value of the holdings within the Municipality. While conducting his inquiries in the wards the valuation officer or the persons authorised by him shall associate with himself to respectable persons of the particular ward nominated by the Municipal Council to assist the valuation officer in determining the annual value of the holdings. The valuation officer shall take into account the views of these persons and if he does not agree with any of them he shall record his reasons thereof. If the Municipal Council fails to nominate the person in time to be associated with the valuation officer or having been previously informed by the valuation officer of the date and time. If any such nominated persons does not turn up to associate himself with the valuation work in that he shall be free to proceed with the inquiries independently and any views subsequently offered by these persons shall not be taken into consideration by valuation officer.
