Rule 174 allows a Valuation Officer, or an authorised engineer, overseer, surveyor or assessor, to enter land or premises and inspect assets on any day except public holidays between 6 a.m. and 6 p.m., with public holidays including Sundays.
174
Rules 2026 · Rule 174
Day and time for inspection by Valuation Officers, etc., as per section 269(3)
Rules 131-200
The rule (sub-rule 1). On any day except public holidays, between 6 a.m. and 6 p.m., the Valuation Officer or an engineer, overseer, surveyor or assessor authorised by him by written order may (a) enter any land within the limits of the Valuation Officer's area, (b) enter any land, building or other place belonging to or occupied by a person in connection with whose assessment a reference has been made, or (c) inspect any asset in respect of which a reference has been made.
Public holiday (sub-rule 2). Includes Sundays and any other day the Central Government declares a public holiday by notification.