Commissioner's power to call for information and to enter

upon premises and to condone omission to give notice.- (1) For the purpose of assessing the property tax, the Commissioner may, by notice, call upon the owner or occupier of any building or land to furnish him within thirty days after the service of the notice where the notice is served upon the

Government, a railway administration or a company and within fourteen days after such service in other cases, with returns of the rent payable for the building or land, the cost of erecting the building, and the measurements of the land and with such other information as the Commissioner may require and every owner or occupier upon whom any such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge or belief.

1. (2) For the purpose aforesaid the Commissioner may enter, inspect, survey and measure any building or land after giving twenty-four hour's notice to the owner or occupier.
2. (3) The Commissioner may, at his discretion condone omissions to give notice under section 113, 114, 115 or 116 giving his reasons in writing for every such condonations. 1[118. to 127. x x x] 1[128. to 133. x x x]

¹ Omitted by Act 35 of 1994 w.e.f. 1.6.1994.

¹ Omitted by Act 21 of 1979 w.e.f. 31.3.1979.