Section 189(14) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(14)If the occupier of the property, refuses to allow the authorised officer toenter to inspect the premises, the officer after giving reasonable opportunity shallrecord the refusal and shall proceed to assess the property to the best of hisjudgement:Provided that in the case of buildings used as human dwelling due regardshall be paid to the social and religious customs of the occupiers and noapartment in the actual occupancy of a woman shall be entered until she hasbeen informed that she is at liberty to withdraw and every reasonable facility hasbeen afforded to her for withdrawing.