Section 16. Power of entry for the purpose of valuation of taxation.

The 1[Halqa Panchayat] may authorise any person after giving twenty-four hours notice to the occupier, or if there be no occupiers, to the owner of any building or land at any time between sunrise and sunset,–– (i) to enter, inspect and measure any building for the purpose of valuation ; (ii) to enter and inspect any stable, coach house or other place wherein there is reason to believe that there is any vehicle, vessel or animal liable to taxation under this Act, or for which a licence has not been duly taken out : Provided that where any authorised person is not allowed to carry out the valuation, the valuation may be done ex-parte.