Submission of returns.

(1) The Chief Municipal Officer shall, with a view to determine the annual value of lands and buildings in any ward and the persons primarily liable for the payment of the property tax, by notice, require the owners and the occupiers of such lands or buildings or any portion thereof, including such owner Of person computing the tax due under the provisions of section 111, to furnish returns in such Form, containing such particulars, and within such time, as may be prescribed. (2) Every owner or occupier shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief (3) The Chief Municipal Officer, or any person subordinate to him and duly authorized by him, in writing, in this behalf, may, with or without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make any inspection or surveyor take measurement of, such land or building with a view to verifying the statement made in the return for such land or building or for collecting the particulars referred to in sub-section (1) in respect of such land or building: Provided that no such entry shall be made except between the hours of sunrise and sunset.