Determination of value of assets

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Full Text of the Document

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....reference made under sub-section (1), the Valuation Officer shall, for the purpose of estimating the value of the asset, investment or expenditure, and subject to the rules in this behalf, have all the powers to (a) enter any land, building or other place belonging to, or occupied by, the person in connection with whose assessment the reference has been made; (b) require any person in charge ....