Returns for purposes of valuation

Returns for purposes of valuation.-

To enable him to prepare the assessment list, the Chief Executive Officer my, by written notice, require the owner or occupier of any land or building or any portion thereof to furnish him within such reasonable period as the Chief Executive Officer may fix, with information or with a written return signed by such owner or occupier-

1. (a) as to the name and place of abode of the owner or occupier, or of both the owner and occupier of such land or building; and
2. (b) as to the measurement or the gross annual rent or revenue or the description or other specified details or the actual cost or estimated market value of such land or building.
   • (ii) Every owner or occupier from whom any such requisition is made shall be bound to comply

with the same and to give true information or to make a true return to the best of his knowledge

or belief.

1. (iii) Whoever omits without reasonable cause to comply with such requisition , or furnishes a return which is untrue, shall in addition to any other punishment to which he may be liable, be