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[Cites 0, Cited by 0] [Section 21] [Entire Act]

State of Kerala - Subsection

Section 21(1) in Kerala Buildings Tax Act, 1961

(1)The assessing authority or any other office authorised by the assessing authority, the appellate authority or the revisional authority in this behalf may, after due notice, at any time between sunrise and sunset, enter any building for the purpose of collecting particulars relating thereto or for taking measurements of the buildings and may require the owner of the building or any other person in charge or in occupation of the building to produce for inspection any book, register or record kept therein and ask for any information relating to the building; and the owner of the building or other person in charge or occupation shall be bound to afford facilities for taking measurements and for such inspection, and furnish such information as is available with him.