Power of entry and inspection.

24. The Property Tax Commissioner, or such other officer as may be appointed by him in this behalf, may, for the purposes of carrying out the provisions of this Act, after reasonable notice to the occupier of the land or the building, in respect of which the tax is likely to be assessed, enter upon such land or building :

Provided that no such entry shall be made— (i) within the hours of sun-set and sun-rise. (ii) in a human dwelling, except with the consent of the occupier or after giving him not less than four hours' previous notice in writing of the proposed entry; and (iii) without due regard to the social and religious usages of the occupier, including necessary precautions for the observance of purdah.