Rule 174 — Day and time for inspection by Valuation Officers, etc., as per section 269(3). Made under s.269 of the Income-tax Act, 2025.
Rule 174 gives effect to Section 269 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.
The rule fixes when a Valuation Officer may enter and inspect for the purposes of section 269(3).
Sub-rule (1) permits the Valuation Officer, or any engineer, overseer, surveyor or assessor authorised by him by order in writing in this behalf, on any day except public holidays and at any time between 6 a.m. And 6 p.m., to enter any land within the limits of the area assigned to the Valuation Officer; to enter any land, building or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the Valuation Officer; or to inspect any asset in respect of which a reference has been made to the Valuation Officer.
Sub-rule (2) provides that the expression "public holiday" includes Sundays, and any other day declared by the Central Government, by notification, to be a public holiday.
Section 269(3) gives a power of entry and inspection, and a power to enter someone's land or building is one that has to be bounded in time or it becomes a power to arrive at any hour. The rule supplies the window — daylight hours, and not on a public holiday — and settles that Sundays count as public holidays so the point cannot be argued each time.
| What | Figure | The condition on it | Where |
|---|---|---|---|
| Hours during which entry and inspection may take place | Between 6 a.m. And 6 p.m. | On any day except public holidays | Sub-rule (1) |
| Days on which the power may not be exercised | Public holidays, including Sundays | "Public holiday" also includes any other day declared by the Central Government, by notification, to be a public holiday | Sub-rules (1) and (2) |
The time limits are conditions on the exercise of the power, not advice, and they apply equally to the Valuation Officer and to anyone acting for him. An engineer, overseer, surveyor or assessor may only act under an authorisation by order in writing in this behalf, so a verbal instruction does not carry the power. The three limbs of sub-rule (1) are not the same in reach: clause (a) allows entry on any land within the limits of the area assigned to the Valuation Officer, while clauses (b) and (c) are tied to a person in connection with whose assessment a reference has been made, or to an asset in respect of which a reference has been made. Sub-rule (2) is inclusive — Sundays are in, and so is any other day the Central Government declares by notification, so the list of excluded days is not closed by the rule itself.
A reference is made to the Valuation Officer in connection with a firm's assessment, and he sends an authorised surveyor to inspect the property. The surveyor arrives at 7 p.m. On a working day. The visit is outside the window in sub-rule (1), which allows entry only between 6 a.m. And 6 p.m., and the same visit attempted on a Sunday would fail as well, Sundays being public holidays under sub-rule (2).
You meet it when a Valuation Officer or his authorised engineer, overseer, surveyor or assessor comes to inspect a property or asset after a reference has been made in your assessment.
on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may
The expression "public holiday" includes Sundays, and any other day declared by the Central Government, by notification, to be a public holiday.
