172. Power to inspect for purposes of determining [annual value] or tax.---(1) The Commissioner may, without giving any previous notice, enter upon and make an inspection of
(a) any land or building for the purpose of determining the [annual value] of such land or building;
(b) 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) 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;
(d) any land, building or vehicle in or upon which any advertisement liable to tax under this Act is exhibited or displayed.
(2) The Commissioner 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 Commissioner and to give information to the best of his knowledge and belief as to the said matters.