Power of Commissioner to call for information and return.

Power of Commissioner to call for information and return. (1) To enable him to determine the rateable value of any land or buildings and the person primarily liable for the payment of any taxes specified in section 91 leviable in respect thereof, the Commissioner may require the owner or occupier of such land or building, or of any portion thereof to furnish him within such reasonable period as the Commissioner fixes in this behalf, with information or with a written return signed by such owner or occupier - (a) as to the name and place of residence of the owner or occupier of both the owner and occupier of such land or building; (b) as to the measurements or dimensions of such land or building or of any portion thereof and the rent, if any, obtained for such land or building or any portion thereof; and (c) as to the actual cost or other specified details connected with the determination of the value of such land or building. (2) Every owner or occupier on 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 be best of his knowledge or belief. (3) Whoever omits to comply with any such requisition or fails to give true in-