Superior holder to furnish return

For the purpose of facilitating assessment of his land, every superior holder shall, within a period of [one year and six months] from the appointed day, submit a return to the Collector in respect of his inami or special tenure land giving such information, in such form, as may be prescribed: Provided that, in the case of a minor or a lunatic the return may be submitted by his guardian, in the case of a trust by its trustees; in the case of a person suffering from a physical or mental disability, by his guardian and in the case of an incorporated or unincorporated association, by its authorised agent.