(1) If the Revenue Commissioners are not satisfied with the market value of property estimated in a return, or if they consider it necessary to do so, they may estimate the value of that property and, where the market value as so estimated by the Revenue Commissioners exceeds the market value estimated in the return, any charge to tax shall be made by reference to the market value estimated by the Revenue Commissioners and not by reference to the market value estimated in the return.
(2) The market value of any property for the purposes of subsection (1) shall be ascertained by the Revenue Commissioners in such manner and by such means as they think fit and they may authorise a person suitably qualified for that purpose to inspect any property and report to them the value of such property for the purposes of this Part and the person having custody or possession of that property shall permit the person so authorised to inspect it at such reasonable times as the Revenue Commissioners c
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