Submission of retarns and ins~ection of land and buildings for ~urposes of assessment

Submission of returns and inspection of land and buildings for purposes of assessment :

1. (1) The Collector or the Settlement Officer or an Assistant Settlement Officer may, by a written notice, call upon the owner or occupier of any building or land to furnish a return or document in such form, within such period and in accordance with such procedure as may be prescribed.
2. (2) The Collector or the Settlement Officer or the Assistant Settlement Officer or any person subordinate to him and authorised by him in writing in this behalf may, enter, inspect, survey and measure any land or building after giving not less than twenty four hours notice to the owner or occupier.