(1) Any officer of the Board, when so authorized by it in writing, may, by giving previous notice to the owner, or the occupier, of any land or building, at all reasonable hours, enter into such land or building and make an inspection or survey, or take measurements, thereof for the purpose of audit of the assessment of the property done by the Commissioner of the Municipal Corporation or, as the case may be, the Chief Officer of the Municipal Council.
(2) After the officer authorized under sub-section (1) gives notice in writing to the owner or the occupier of any land or building, of his intention to enter into such land or building, the owner or the occupier of such land or building shall, upon such notice being duly served on him, extend all facilities as may reasonably be expected of him to such officer for entering into such land or building and for making inspection or survey, or for taking measurements thereof, as the case may be, for the purpose of audit of the assessment of the property tax done by the Commissioner of the Municipal Corporation or, as the case may be, the Chief Officer of the Municipal Council.