Furnishing of returns for purposes of revision in te annual value of lands

and buildings,- To enable the Municipal Property Tax Committee to revise the annual value of any land or building governed by any circumstances, specified in sub- section (1) of section 135, except in respect of a case under clause (e) thereof, the owner or the person liable to pay the tax or such land or building, shall furnish to the Chief Officer of the Municipality, not later than the thirty-first day of March of the year immediately following, a return in such form, as may be prescribed.