(1) The assessmg authonty or any officer authorised by the assessmg authonty, the appellate authonty or the reviswnal authonty .m this behalf may, after due notice, at any time between sunrise and sunset, enter any bm' dmg for the purpose of collectmg particulars relat1,1g 'thereto or for takmg measurements of the bmldmg or any repairs or Improvements or any constructiOns or addttlons or combmatwns and may reqmre the owner of the bmldmg or any other person m charge or m occupatiOn of the bmldmg to produce for mspectwn any book, register or record kept therem and ask for any mformatwn relatmg to the bmldmg or the repairs or improvements or the constructions or additions or combmatwn, as the case may be, and the owner of the _). - buildmg or other persons in charge or occupatwn shall be• bound to afford fac1lities for taking measurements and for such inspectwn, and to furnh,h such mformation as is available with him.
(2) Any person who obstructs the assessmg authonty or other officer authonsed m the exercrse of the powers con ferred on rt or h1m by sub-sect1on <1) shall be pumshable wrth imprisonment for a term which may extend to three months, or w1th fine whrch may extend to five hundred rupees, or wrth both