Section 20

In order to enable the Board to assess the annual value of any houses, lands, tenements or buildings liable to assessment, the Chairman may require the owner or occupier thereof to furnish returns of the rent thereof and to give all such information as may be necessary for the preparation of the assessment list or otherwise for the purpose of such assessment, and for the like purpose the Chairman or any person appointed in writing by him for that purpose may at any time between sunrise and sunset enter and inspect and if necessary survey the same:

Provided that no entry shall be made under this section into any dwelling-house in actual occupation, unless with the consent of the occupier, without 24 hours previous notice in writing to such occupier specifying the hour as near as may be of such intended entry.

Any person who refuses or fails to furnish such return or to give such information as aforesaid for the space of one week from the day on which he shall have been required to do so, and whoever knowingly makes a false or incorrect return or gives false or incorrect information, and any person who hinders, obstructs or prevents the Chairman or any person appointed by him as aforesaid from entering, inspecting or surveying any such houses, lands, buildings or tenements, is guilty of an offence and liable on conviction to a fine of $3,000.