THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959
Section 223. Powers of discovery
223. The 2[Municipal Commissioner] or any other officer or servant of the 1[Corporation] authorized in this behalf 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 and the provisions of sections 560, 562 and 563 shall apply to such inspections.
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