Rule 47 — Recovery of due and exemption.
47(2)
An assessing officer, for the purposes of section 103, may-
47(2)(a) enter any establishment where building or other construction work is going on only with the prior approval of the Secretary, State Building Workers‘ Welfare Board;
47(2)(b) make an inventory of materials, machinery or other articles lying at the workplace;
47(2)(c) enquire about the number of workers engaged in various activities;
47(2)(d) require the production of any concerned register or any other documents relevant to the assessment of cost of construction or number of workers employed;
47(2)(e) seize or take copies of any such records;
47(2)(f) make a general assessment of the stage of the construction work of the completed construction work;
47(2)(g) take measurement, notes or photographs; and
47(2)(h) exercise such other powers considered absolutely necessary for reasonable assessment of cost of construction.