Power of entry for purposes of valuation or taxation.

Any person authorised by the Municipality in this behalf may- (a) after giving twenty-four hours notice to the occupier or if there be no occupier to the owner of any building or land in a Municipal area at any time between sunrise and sunset enter inspect and measure the building or land for the purpose of valuation; and (b) enter and inspect any stable coach-house or other place wherein there is reason to believe that there is any vehicle or animal liable to tax under this Regulation or for which a licence has not been duly taken out.