State Act
Section 184. Power to inspect stable and to summon persons liable for the payment of the tax
THE ODISHA MUNICIPAL ACT, 1950
184. Power to inspect stable and to summon persons liable for the payment of the tax :– (1) The Executive Officer or any person authorised by him in that behalf may, at any time, between sunrise and sunset, enter and inspect any stable or coach house or any place wherein he may have reason to believe that there is any carriage, cart, horse or other animals liable to the tax for which a licence has not been duly taken out. (2) The Executive Officer may summon any person, whom he has reason to believe to be liable to the payment of any such tax, or any servant of such person and may examine such person or servant as to the number and description of the carriages, carts, horses and other animals in respect of which such person is liable to be taxed.