Power of entry and inspection

The assessing authority or such other officer as may be appointed in writing by him in this behalf, may, for the purpose of carrying out its function under this Chapter, after giving reasonable notice to the occupier of the land in respect of which the tax is likely to be assessed, enter upon such land: Provided that no such entry shall be made –

1. (i) within the hours of sunset and sunrise;
2. (ii) in a human dwelling, except with the consent of the occupier or after giving him not less than twenty-four hours previous notice in writing of the proposed entry; and
3. (iii) without due regard to the social and religious usages of the occupier.