Liability on account of taxes
56. (1) A Union Parishad may, by notice, call upon any person to furnish such information, produce such records or accounts liable to any tax, rate or fee, as may be necessary for the purpose of determining the liability of such person to a tax, rate or fee, or the assessment thereof.
(2) Any member or official of a Union Parishad authorised in this behalf may, after due notice, enter upon any building or premises for the purpose of assessing the liability of such building or premises to any rate.
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Ministry of Law, Justice and Parliamentary Affairs