Inspection powers allow valuation officers to enter and inspect specified property during designated daytime hours excluding Sundays and holidays. Valuation officers and authorised representatives may enter and inspect land, buildings, other places, or assets referred to in section 38A for wealth-tax valuation purposes, but such entry and inspection are confined to days other than Sundays and holidays under the Negotiable Instruments Act, 1881, and only between 6 a.m. and 6 p.m.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inspection powers allow valuation officers to enter and inspect specified property during designated daytime hours excluding Sundays and holidays.
Valuation officers and authorised representatives may enter and inspect land, buildings, other places, or assets referred to in section 38A for wealth-tax valuation purposes, but such entry and inspection are confined to days other than Sundays and holidays under the Negotiable Instruments Act, 1881, and only between 6 a.m. and 6 p.m.
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