The Chief 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 Chief 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 Chief 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. (2) For the purpose aforesaid the Chief Commissioner may enter, inspect, survey and measure any building or land after giving twenty-four hour's notice to the owner or occupier. (3) The Chief Commissioner may, at his discretion condone omissions to give notice under this Act, giving his reasons in writing for every such condonations