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| (1)
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The Chairperson may, without giving any previous
notice, enter upon and make an inspection of:
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| (a)
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any
land or building for the purpose of determining the rateable
value of such land or building; |
| (b)
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any
stable, garage, or coach house or any place wherein he may
have reason to believe that there is any vehicle or animal
liable to a tax under this Act; |
| (c)
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any
place or premises which he has reason to believe are being
used or are about to be used for any performance or show in
respect of which the theatre-tax is payable or would be payable;
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| (d)
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any
land, building or vehicle in or upon which any advertisement
liable to tax under this Act is exhibited or displayed. |
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| (2)
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The Chairperson may, by written summons, require
the attendance before him of any person whom he has reason to
believe to be liable to the payment of a tax in respect of a vehicle
or animal, or of any servant of any such person and may examine
such person or servant as to the number and description of vehicles
and animals owned by or in the possession or under the control
of such person; and every person or servant of such person so
summoned shall be bound to attend before the Chairperson and to
give information to the best of his knowledge and belief as to
the said matters.
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