Act or may be provided under the byelaws or rules made there under.

Employment for the purpose of assessment Employment for the purpose of assessment-

1. (1) The Corporation may, if it thinks fit, employ any person to determine the annual value of lands and buildings in accordance with the principles laid down in Section 138.
2. (2) Any person so employed shall have power, at all reasonable times and after giving due notice, and on production, if so required of authorization in that behalf from the Commissioner, to enter on, survey and value any land or building within the city which the Commissioner may direct him to survey and value.
3. (3) If any person willfully delays or obstructs any person in the exercise of any of his powers under this Section, he shall be liable to a fine not exceeding one thousand rupees.