Survey of lands and buildings and preparation of property tax register

(1) The Commissioner shall, subject to the orders of the Corporation, direct a survey of buildings or lands or both within the Corporation with a view to the assessment of property tax and may obtain the services of any qualified person or agency for conducting such survey and preparation of property tax register.

1. (2) For the purpose of preparation of property tax register or assessment of property tax in respect of any buildings or lands or both, the Commissioner or any person authorised by him in this behalf may enter, inspect, survey or measure any land or building after giving notice to the khatadar or occupier before such inspection and the khatadar or occupier shall be bound to furnish necessary information required for the purpose: Provided that such entry into and upon any building or land shall be made between sunrise and sunset: Provided further that in the case of buildings used as human dwelling due regard shall be paid to the social and religious customs of the occupiers and no apartment in the actual occupancy of a woman shall be entered until she has been informed that she is at liberty to withdraw and every reasonable facility has been afforded to her for withdrawing: Provided also that the said survey and associated activities may be carried out using technology and the Aerial and other imageries as may be approved by the Commissioner from time to time.