The document provides information about training for smart revenue collection in Kerala land revenue department. It discusses topics like teamwork being important, communication as the lifeline, making goals specific, measurable, achievable, result-oriented and time-bound. It also outlines obstacles like poor teamwork and lapses in monitoring. Key aspects of building tax like the plinth area rules, forms used, authorities, assessment process, appeal and revision procedures are summarized according to the Kerala Building Tax Act 1975.
Kerala Building Tax and Luxury tax rates 2021 - James adhikaram
contact your land consultant today Solve your land problems in Kerala - We provide Legal support, assistance and monitoring of your complaints in Bhoomi tharam mattom, pattayam , thandapper , pokkuvaravu , land tax , building tax , digital survey , resurvey ,klc , puramboke , pathway disputes, fair value , data bank , issues . James Joseph Adhikarathil , Former Deputy collector Alappuzha 9447464502. Service available all over Kerala
Kerala Building Tax and Luxury tax rates 2021 - James adhikaram
contact your land consultant today Solve your land problems in Kerala - We provide Legal support, assistance and monitoring of your complaints in Bhoomi tharam mattom, pattayam , thandapper , pokkuvaravu , land tax , building tax , digital survey , resurvey ,klc , puramboke , pathway disputes, fair value , data bank , issues . James Joseph Adhikarathil , Former Deputy collector Alappuzha 9447464502. Service available all over Kerala
മിച്ചഭൂമി സീലിംഗ് പരിധിയും നടപടിക്രമങ്ങളും Sruitiny of draft delaration-Solve your land problems in Kerala - bhoomi thram mattam - resurvey - PATTYAM - klc- land assignment bhoomi tharam mattom , ditial survey, ponnum vila, land valuation, fair vsalue , pokkuvaravu and document issues - tile verification
JAMES JOSEPH ADHIKARATHIL, land consulatant - FORMER DEPUTY COLLECTOR ALAPPUZHA
9447464502
Kerala Revenue Recovery Act - Malayalam Notes - James Joseph Adhikarathil-The Kerala Revenue Recovery Act, 1968 (RR Act) governs the law relating to the recovery of arrears of public revenue in the State. The Act provides for recovery of arrears of public revenue together with interest and cost of process by attachment and sale of defaulter’s movable and immovable property. Attachment can also be made either by appointing an agent for the management of defaulter’s immovable property or arrest of the defaulter and his detention in prison. The Act is administered by Land Revenue Department (LRD). 94 Chapter VI: Land Revenue and Building Tax A review on recovery of public revenue was incorporated in the Audit Report (Revenue Receipts) for the year ended 31 March 2000, Government of Kerala. The review has been discussed by the Public Accounts Committee. The present review on recovery of arrears of revenue under the Revenue Recovery Act covering the period from 2003-04 to 2007-08 revealed a number of deficiencies which are discussed in the succeeding paragraphs. 6.2.3 Organisational set-up The LRD functions under the administrative control of the Principal Secretary (Revenue) at the Government level. The Commissioner of Land Revenue (CLR) is the head of the LRD who is assisted by District Collectors (DC) in 14 districts. The DCs are assisted by tahsildars at 63 taluks1 and village officers at 1477 villages. In 20 taluks, where the number of revenue recovery cases are substantial, there are special revenue recovery units under the charge of special tahsildars (Revenue Recovery) exclusively for attending to revenue recovery proceedings.
Transfer of Registry procedures in Kerala - Pokkuvaravu nadapadikal Kerala land revenue department ppt from James Joseph Adhikarathil Mob 9447464502 -2018
supreme court order SLP( NO.12269 OF 2014 FOR building tax 2017 order revenue...shanavas chithara
supreme court order SLP( NO.12269 OF 2014 FOR building tax 2017 order revenue department kerala building tax act,1975-luxuary tax-explanation reg no.78994-sc1-2015-rd and supreme court order
Michabhoomi calculation in Kerala - Pariseelana sahai James Joseph Adhikarathil
Solve your land problems in Kerala - we provide Legal support, assistance and monitoring of your complaints in Bhoomi tharam mattom, pattayam , thandapper , pokkuvaravu , land tax , building tax , digital survey , resurvey ,klc , puramboke , pathway disputes, fair value , data bank , issues . James Joseph Adhikarathil , Former Deputy collector Alappuzha 94447464502. Service available all over Kerala
ഭൂമി വാങ്ങുമ്പോൾ ശ്രദ്ധിക്കേണ്ട കാര്യങ്ങൾ- വസ്തു വാങ്ങുമ്പോഴും പരിപാലിക്കുമ്പോഴും വിൽക്കുമ്പോഴും ശ്രദ്ധിക്കേണ്ട കാര്യങ്ങൾ -വസ്തു വാങ്ങുമ്പോഴും പരിപാലിക്കുമ്പോഴും വിൽക്കുമ്പോഴും ശ്രദ്ധിക്കേണ്ട കാര്യങ്ങൾ - ppt from James joseph Adhikarathil
xxഭൂമി സംബന്ധമായ പ്രശ്നങ്ങൾ നിങ്ങളെ വിഷമിപ്പിക്കുന്നുണ്ടോ നിയമപരമായ പിന്തുണയും സഹായവും നൽകി പരിഹാരം കണ്ടെത്തുവാൻ ഞങ്ങൾ സഹായിക്കാം.
അഭിഭാഷകരും റവന്യൂ
വിദഗ്ധരും അടങ്ങിയ ഒരു ടീം ആണ് ഞങ്ങളുടേത്.
കേരളത്തിൽ എവിടെയും സേവനം നൽകുന്നു.ഭൂമിയുടെ തരം മാറ്റം സംബന്ധിച്ച പ്രശ്നങ്ങൾ റീ സർവേ പരാതികൾ, പൊന്നും വില നടപടികൾ സംബന്ധിച്ച പ്രശ്നങ്ങൾ തുടങ്ങി എല്ലാ ഭൂമി പ്രശ്നങ്ങളിലും സഹായവും പിന്തുണയും പരിഹാരവും .
Solve your Land Problems in Kerala.
JAMESADHIKARAM your land matter consultant
9447464502
മിച്ചഭൂമി സീലിംഗ് പരിധിയും നടപടിക്രമങ്ങളും Sruitiny of draft delaration-Solve your land problems in Kerala - bhoomi thram mattam - resurvey - PATTYAM - klc- land assignment bhoomi tharam mattom , ditial survey, ponnum vila, land valuation, fair vsalue , pokkuvaravu and document issues - tile verification
JAMES JOSEPH ADHIKARATHIL, land consulatant - FORMER DEPUTY COLLECTOR ALAPPUZHA
9447464502
Kerala Revenue Recovery Act - Malayalam Notes - James Joseph Adhikarathil-The Kerala Revenue Recovery Act, 1968 (RR Act) governs the law relating to the recovery of arrears of public revenue in the State. The Act provides for recovery of arrears of public revenue together with interest and cost of process by attachment and sale of defaulter’s movable and immovable property. Attachment can also be made either by appointing an agent for the management of defaulter’s immovable property or arrest of the defaulter and his detention in prison. The Act is administered by Land Revenue Department (LRD). 94 Chapter VI: Land Revenue and Building Tax A review on recovery of public revenue was incorporated in the Audit Report (Revenue Receipts) for the year ended 31 March 2000, Government of Kerala. The review has been discussed by the Public Accounts Committee. The present review on recovery of arrears of revenue under the Revenue Recovery Act covering the period from 2003-04 to 2007-08 revealed a number of deficiencies which are discussed in the succeeding paragraphs. 6.2.3 Organisational set-up The LRD functions under the administrative control of the Principal Secretary (Revenue) at the Government level. The Commissioner of Land Revenue (CLR) is the head of the LRD who is assisted by District Collectors (DC) in 14 districts. The DCs are assisted by tahsildars at 63 taluks1 and village officers at 1477 villages. In 20 taluks, where the number of revenue recovery cases are substantial, there are special revenue recovery units under the charge of special tahsildars (Revenue Recovery) exclusively for attending to revenue recovery proceedings.
Transfer of Registry procedures in Kerala - Pokkuvaravu nadapadikal Kerala land revenue department ppt from James Joseph Adhikarathil Mob 9447464502 -2018
supreme court order SLP( NO.12269 OF 2014 FOR building tax 2017 order revenue...shanavas chithara
supreme court order SLP( NO.12269 OF 2014 FOR building tax 2017 order revenue department kerala building tax act,1975-luxuary tax-explanation reg no.78994-sc1-2015-rd and supreme court order
Michabhoomi calculation in Kerala - Pariseelana sahai James Joseph Adhikarathil
Solve your land problems in Kerala - we provide Legal support, assistance and monitoring of your complaints in Bhoomi tharam mattom, pattayam , thandapper , pokkuvaravu , land tax , building tax , digital survey , resurvey ,klc , puramboke , pathway disputes, fair value , data bank , issues . James Joseph Adhikarathil , Former Deputy collector Alappuzha 94447464502. Service available all over Kerala
ഭൂമി വാങ്ങുമ്പോൾ ശ്രദ്ധിക്കേണ്ട കാര്യങ്ങൾ- വസ്തു വാങ്ങുമ്പോഴും പരിപാലിക്കുമ്പോഴും വിൽക്കുമ്പോഴും ശ്രദ്ധിക്കേണ്ട കാര്യങ്ങൾ -വസ്തു വാങ്ങുമ്പോഴും പരിപാലിക്കുമ്പോഴും വിൽക്കുമ്പോഴും ശ്രദ്ധിക്കേണ്ട കാര്യങ്ങൾ - ppt from James joseph Adhikarathil
xxഭൂമി സംബന്ധമായ പ്രശ്നങ്ങൾ നിങ്ങളെ വിഷമിപ്പിക്കുന്നുണ്ടോ നിയമപരമായ പിന്തുണയും സഹായവും നൽകി പരിഹാരം കണ്ടെത്തുവാൻ ഞങ്ങൾ സഹായിക്കാം.
അഭിഭാഷകരും റവന്യൂ
വിദഗ്ധരും അടങ്ങിയ ഒരു ടീം ആണ് ഞങ്ങളുടേത്.
കേരളത്തിൽ എവിടെയും സേവനം നൽകുന്നു.ഭൂമിയുടെ തരം മാറ്റം സംബന്ധിച്ച പ്രശ്നങ്ങൾ റീ സർവേ പരാതികൾ, പൊന്നും വില നടപടികൾ സംബന്ധിച്ച പ്രശ്നങ്ങൾ തുടങ്ങി എല്ലാ ഭൂമി പ്രശ്നങ്ങളിലും സഹായവും പിന്തുണയും പരിഹാരവും .
Solve your Land Problems in Kerala.
JAMESADHIKARAM your land matter consultant
9447464502
What is GST?
How GST works?
Concept of GST
Major taxes that are Subsumed.
Section 3 – Meaning and Scope of Supply
Levy of, and Exemption from Tax
Time and Value of supply
Input Tax Credit
Utilization of Input Credit
Registration
Returns
Section 29A - Matching, reversal and reclaim of input tax credit
Levy of late fee
Payment of Tax
Offences And Penalties
Benefits of GST
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How the Internal Revenue Service Restructuring and Reform Act of 1998 impacted the IRS collections and procedures: Enforcement & Collection, CDP notice requirements, filing of CDP request, CDP hearings, appeals, tax court review, equivalent hearings, and emergency appeal,
േരള ബിൽഡിംഗ് ടാക്സ് ആക്ട് 1975- *ഫാക്ടറിയുടെ അനുബന്ധ ആവശ്യങ്ങൾക്ക് ഉപയോഗിക്കുന്ന ബാക്കി പ്രദേശവും കെട്ടിട നികുതി അടക്കുന്നതിൽ നിന്ന് ഒഴിവാക്കിയിട്ടുണ്ട് എന്ന് വ്യക്തമാക്കി കൊണ്ടുള്ള കേരള ഹൈക്കോടതി വിധി.*👆👆
Kerala Building Tax Act 1975 Remaining Area Used For Ancillary Purposes Of Factory Also Exempted From Payment Of Building Tax kerala High Court order
Handbook for Presiding Officers Election 2024 James Joseph Adhikarathil Joint secretary OISCAKottayam Kerala
A veryusefulguidetopresidingofficers in election to parliament 2024
Michabhoomi Clarification Pattayam Kമിച്ചഭൂമി പതിവ്, പതിവ് കാലാവധിക്ക് മുൻപുള്ള കൈമാറ്റം, പട്ടയം നഷ്ടപെടൽ, പർച്ചേസ് പ്രൈസ് അടക്കാത്തവരുടെ പ്രശ്നം, മിച്ച ഭൂമിയിലെ അന്യകൈവശക്കാർ , മിച്ച ഭൂമിയിലെ കരം അടവ് James Joseph Adhikarathil
Many ways to support street children.pptxSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
Russian anarchist and anti-war movement in the third year of full-scale warAntti Rautiainen
Anarchist group ANA Regensburg hosted my online-presentation on 16th of May 2024, in which I discussed tactics of anti-war activism in Russia, and reasons why the anti-war movement has not been able to make an impact to change the course of events yet. Cases of anarchists repressed for anti-war activities are presented, as well as strategies of support for political prisoners, and modest successes in supporting their struggles.
Thumbnail picture is by MediaZona, you may read their report on anti-war arson attacks in Russia here: https://en.zona.media/article/2022/10/13/burn-map
Links:
Autonomous Action
http://Avtonom.org
Anarchist Black Cross Moscow
http://Avtonom.org/abc
Solidarity Zone
https://t.me/solidarity_zone
Memorial
https://memopzk.org/, https://t.me/pzk_memorial
OVD-Info
https://en.ovdinfo.org/antiwar-ovd-info-guide
RosUznik
https://rosuznik.org/
Uznik Online
http://uznikonline.tilda.ws/
Russian Reader
https://therussianreader.com/
ABC Irkutsk
https://abc38.noblogs.org/
Send mail to prisoners from abroad:
http://Prisonmail.online
YouTube: https://youtu.be/c5nSOdU48O8
Spotify: https://podcasters.spotify.com/pod/show/libertarianlifecoach/episodes/Russian-anarchist-and-anti-war-movement-in-the-third-year-of-full-scale-war-e2k8ai4
Understanding the Challenges of Street ChildrenSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
What is the point of small housing associations.pptxPaul Smith
Given the small scale of housing associations and their relative high cost per home what is the point of them and how do we justify their continued existance
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
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6. Achieving the target. Obstacles
Poor team work.
Lapses in court case monitoring.
Lapses in identifying the building.
Unrealistic target.
Absence of resources.
Poor inspection mechanism/review.
7. Plinth area rules.
Kerala Building Tax Act 1975
Kerala Building Tax Rules 1974
01/04/1973 – Plinth area rules.
01/04/1999- Luxury Tax.
8. Plinth area rules.
Independent Act.
Independent mechanism
We have our own laws
Need not require any support.
Respect the tax payer and his
privacy.
9. Building tax file.
Document to be retained for
ever
Will be verified by several
authorities.
10. Assessment of KBT is based
on Plinth area..01/04/1973
Residential.
Other buildings.
Mixed.
Flats.
Extensions.
Exemptions.
11. Exempted buildings. S.3.
Government is the authority to exempt and there is
bar of suits.
Government Buildings.
LSG Buildings.
Charitable institutions.
Factories .
Workshops.
Building constructed with govt.grant.
>25%
Educational institutions.
12. Exempted portion of residential
buildings.
All car porches.
Garages.
Fire wood storage.
Toilet.
Cattle/pig/chicken farm
13. Eligible date of assessment .
Date of completion or
Date of Residence whichever is
earlier.
14. FORMS
Form I – List of buildings liable for assessment.( VO ).
Form II - Return of completion of building (Assessee).
Form III- Notice to submit return.
Form IV - Notice for hearing.
Form V - Assessment order by Tahsildar.
Form VI- Demand Notice.
Form VII – Appeal to RDO
Form VIII- Revision Application to Collector.
Form IX – Demand notice for the revised assessment.
Form X - Application for refund.
15. REGISTER.
A- register of assessment - Taluk office
B- register of assessees - Village Office.
C- register of reported cases- village Office.
D- Register of Luxury tax cases. – Village Office.
Annexure 12- VOM – Register of buildings having
possibility of extention.
17. Appeal.
Should be submitted to RDO in form VIII within
30 days of assessment.
Delay can be condoned upto 6 months.
25% of assessed tax should be remitted.
Stay petition may also be included.
RDO should inform tahsildar about the appeal.
18. Revisiion.
Should be submitted to District collector in form
IX within 30 days of appeal order.
Provision for suomoto revision..
50%of assessed tax should be remitted.
Government can revise the order.
19. Important points
1. As per finance act 2011 if the assessed
residential area is above 4000 an additional 2%
housing cess has to be realised.
2. Home stays run as part of tourism promotion
belongs to Other buildings.
20. Important points
3. If the area is decreased after sale of the
buildings remitting luxury tax the tax may be
exempted.
4. No collection charge required in the the case
of building tax realised through RR.
21. Important points
5. PSUs and Board buildings are not exempted
6. Buildings having SSI registration are not
exempted.
7. LSG Buildings- Fully exempted.
8.
22. Important points
5. If the area is decreased after sale of the
buildings remitting luxury tax the tax may be
exempted.
6. PSUs and Board buildings are not exempted
23. Assessment.
8. admintrative block of educational institutions
not exempted.
9.Property tax may be allowed to remit only
after remitting arrears of Luxury tax.
10. As per finance act,relaxation to buildings
having area more than 2000 sq ft- 50 % tax only
if the have fulfilled 3 conditions.
24. Assessment.
11. Low cost buildings constructed as per plan
of government agency deserves 12.5% tax
rebate.
12. Excess 15% tax for flats and apartments.
13.All car porches of residential buildings are
exempted.
14. Violation of the exemption invite tax
assessement with 12% penalty.
25. Assessment.
15. Payment of Building tax do not guarantee
right over the land.
16. Tahsildar can revise area reduction cases in
the case of Luxury tax.
17 . Truss roof area exempted if it not converted
to a usable area.
26. Appeal.
Should be submitted to RDO in form VIII within
30 days of assessment.
Delay can be condoned upto 6 months.
25% of assessed tax should be remitted.
Stay petition may also be included.
RDO should inform tahsildar about the appeal.
27. LUXURY TAX. 01/04/99
Slab 1. 287.4 sq m – 464.50 ---- Rs.5000
Slab 2. 464.51sq m – 696.75--- -- Rs.7500
Slab 3. 696.76 sq m – 929.00---- Rs.10000
Slab 1. 929.01 sq m -onwards --- - Rs.12500
Rebate of 20% for advance remittance for 5 yrs.
Should be reassesed if reduction in area claimed.
31. KERALA BUILDING TAX ACT- 1975
S.2. definitions
Any structure and its parts inside the
compound but does not include portable
structures ,buildings made of mud ,bamboo,
grass, leaves, or thatch and a latrine.
32. KERALA BUILDING TAX ACT- 1975
S.2. definitions
Any structure and its parts inside the
compound but does not include portable
structures ,buildings made of mud ,bamboo,
grass, leaves, or thatch and a latrine.
33. KERALA BUILDING TAX ACT- 1975
S.3. Exemptions .
1. Govt,LSG buildings.
2. Religious buldings
3. Charitable buildings.
4. Educational Buildings.
5. Factories and workshops.
2. Request should be referred to Government.
3. Government decision cannot be challenged by
Court.
34. KERALA BUILDING TAX ACT- 1975
S.4. Authorities
Assessment – Tahsildar
Appeal- RDO
Revision- District collector/Govt.
35. KERALA BUILDING TAX ACT- 1975
S.5. Mode of assessment.
1. Plinth are is the basis.
2. Extended building also to be assessed.
3. Total area should be taken and tax
remitted earlier to be deducted.
4. Plinth area of other structures in the
compound excluding firewood place,
garage, non residential portions and a
latrine.
36. KERALA BUILDING TAX ACT- 1975
S.6. Verification of plinth area.
1. Approved building plan and field
verification
2. Role of VO
37. KERALA BUILDING TAX ACT- 1975
S.7. Return
1. Responsibility of the owner to file return
before the tahsildar .
2. Service of notice to file return within 30
days
3. Power of tahsildar to extend the timeline.
4. If any person hesitate to file return
tahsildar can assess the bulding to the best
of his judgement.
38. KERALA BUILDING TAX ACT- 1975
S.8. Freedom of the owner to
file return.
1. Owner has the freedom to file or correct
the return any time before the assessment.
39. KERALA BUILDING TAX ACT- 1975
S.9. Assessment.
1. If the return is correct and complete direct
assessment order can be issued by Tahsildar.
2. If tahsildar is not satisfied service of notice to
assessee for hearing.
3. Issue of assessment order.
4. Notice to produce further evidence.
5. Issue of assement order to assessee failed to
produce evidence.
40. KERALA BUILDING TAX ACT- 1975
S.10. Demand notice.
1. Demand Notice to be served with
assessment order
41. KERALA BUILDING TAX ACT- 1975
S.11. Appeal.
1. Appeal before the RDO
2. In the prescribed form,stamped along with
25% tax remitted proof.
3. To be filed within 30 days of service of A.O.
Delay upto 6 months can be condoned
4. Hearing to be conducted.
5. Assessment authority to be present in the hearing.
6. RDO can confirm reduce enhance or remand the assessment.
7. Appellate order to be communicated to tahsildar.
8.Appellate order cannot be questioned in court.
42. KERALA BUILDING TAX ACT- 1975
S.12 Reference to court.
1. The RDO either suomotu or on application
convinced that question of law involves in
the matter He can refer it to District
court.
43. KERALA BUILDING TAX ACT- 1975
S.13. Revision by District Collector.
1. District Collector can either suomotu or on
application initiate revision. Hearing to be
conducted. DC shall not call for the assessment
file directly.
2. The revision application should be within 30 days
of receipt of the appellate order in the prescribed
form along with proof of 50% tax remittance.
3. No revision on pending appeal.
4. Suomotu revision must be within 3 months of the
appellate order.
44. KERALA BUILDING TAX ACT- 1975
S.14. Revision by Government.
1. Government can either suomotu or on
application revise the order within 60 days
of the service of the revision order.
2. Decision after hearing.
45. KERALA BUILDING TAX ACT- 1975
S.15. Revision by Government.
1. Appeal authority or revisioning authority
either on application or suomotu can
rectify any mistake apparent on records.
2. If there is any change in assessment, the
assessee should be heard.
3. Refund or realisation of excess tax can be
done.
4. Notice to pay enhanced tax.
46. KERALA BUILDING TAX ACT- 1975
S.17. Hearing, a quasi judicial
process.
1. Attendance.
2. Compelling production of documents.
3. Issuing commissions.
47. KERALA BUILDING TAX ACT- 1975
S.18. Installment facility for
tax remittance.
1. Attendance.
2. Compelling production of documents.
3. Issuing commissions.
48. KERALA BUILDING TAX ACT- 1975
S.18. Installment facility for
tax remittance.
1. Attendance.
2. Compelling production of documents.
3. Issuing commissions.
49. KERALA BUILDING TAX ACT- 1975
S.19. Interest.
1. 6% interest for delayed payment.
2. Arears of tax will invite first charge.
3. No Collection charge if collected through
RR
51. KERALA BUILDING TAX ACT- 1975
S.21. Punishments..
1. Penal provision for submitting false
statements by the assessee.
2. IPC 177.
52. KERALA BUILDING TAX ACT- 1975
S.22. Penalty for delayed
return..
1. Penalty @ RS 5 per day from the receipt of
notice.
53. KERALA BUILDING TAX ACT- 1975
S.23. Power of Inspection
1. Revenue officers have power to inspect
when authorised.
2. Notice to be given.
3. Penalty for obstruction -3 months
imprisonment and Rs 500.