Subject to the conditions and restrictions specified in sub-section (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.
CHAPTER – V MUNICIPAL TAXATION · Collection, composition, exemption and other matters relating to taxation
Section 159: Powers of discovery
The Uttar Pradesh Municipalities Act, 1916
How current this text is
Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act 16 of 2026.