Section 23. Power of entry and inspection

The Assessing Authority, or such other officer 54as may be authorised by the Director in this behalf may, for the purpose of carrying out the provisions of this Act, after reasonable notice to the occupier of the land or building in respect of which the tax is likely to be assessed, enter upon such 55land or building: Provided that no such entry shall be made- (i) within the hours of sunset and sunrise: (ii) in a human dwelling, except with the consent of the occupier or after giving him not less than four hours previous notice in writing of the proposed entry; and (iii) without due regard to the social and religious usages of the occupier, including necessary precautions for the observance of purdah.