Wealth-Tax Act, 1957

⁹⁰[Powers of Valuation Officer, etc.

38A.⁹¹(1) For the purposes of this Act, a Valuation Officer or any overseer, surveyor or assessor authorised by him in this behalf may, subject to any rules made in this behalf and at such reasonable times as may be prescribed,-

(a)	-	enter any land within the limits of the area assigned to the Valuation Officer, or
(b)	-	enter any land, building or other place belonging to or occupied by any person in connection with whose assessment a reference has been made under section 16A to the Valuation Officer, or
(c)	-	inspect any asset in respect of which a reference under section 16A has been made to the Valuation Officer,

and require any person in charge of, or in occupation or possession of, such land, building or other place or asset to afford him the necessary facility to survey or inspect such land, building or other place or asset or estimate its value or inspect any books of account, document or record which may be relevant for the valuation of such land, building or other place or asset and ga .... To read the full section download the app from Google Play store