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The assessing authority or the appellate authority or any officer authorised by any of these authorities may, after due notice, at any time between sunrise and sunset, enter any taxable premises for the purpose of collecting particulars relating thereto, or for taking measurement of the premises and may require the owner or occupier of the premises or any other person in-charge thereof to produce for inspection any book, register or record kept therein and ask for any information relating to the taxable premises for the purpose of assessing the tax ; and the owner or occupier of the premises or other person in-charge thereof shall be bound to afford facilities for taking measurement and for such inspection, and furnish such information as is available with him.
<span style="margin-left:15px;"></span>The assessing authority or the appellate authority or any officer authorised by any of these authorities may, after due notice, at any time between sunrise and sunset, enter any taxable premises for the purpose of collecting particulars relating thereto, or for taking measurement of the premises and may require the owner or occupier of the premises or any other person in-charge thereof to produce for inspection any book, register or record kept therein and ask for any information relating to the taxable premises for the purpose of assessing the tax ; and the owner or occupier of the premises or other person in-charge thereof shall be bound to afford facilities for taking measurement and for such inspection, and furnish such information as is available with him. <br>