UTTAR PRADESH MUNICIPALITIES ACT, 1916
Section 159. Powers of discovery
159. Subject to the conditions and restrictions specified in subsection (2) of section 287, the [President], the executive officer and, if authorized in this behalf by resolution, any other member, officer, or servant of the Municipality may enter, inspect and measure a building for the purposes of valuation, or enter and inspect a stable, coach house or other place wherein there is reason to believe that there is a vehicle or animal liable to taxation under this Act.
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