Requisition on owner or occupier to furnish list of persons liable to tax

Requisition on owner or occupier to furnish list of persons liable to tax.— The Secretary may, by notice, require the owner or the occupier of any building or land and every Secretary or manager of a hotel, boarding or lodging house, club or residential chambers to furnish within a specified time a list in writing containing the names of all persons occupying such building, land, hotel, boarding or lodging house, club or residential chambers and specifying the profession, art or appointment of every such person and the rent if any, paid by them and the period of such occupation.