Section 47(5) in Haryana Value Added Tax Rules, 2003
(5)The Commissioner or any person appointed to assist him under sub-section (1) of section 55 may inspect brick kiln(s) of an owner liable to pay lump sum for the purpose of verification of capacity of the kiln, its status - whether being worked, fired or closed - and the stock of bricks at the kiln site in case it is closed.
