Owner of urban land liable to submit return

Every owner of urban land liable to pay urban land tax under this Act shall, within a period of one month from the date of the publication of the Tamil Nadu Urban Land Tax Ordinance, 1966 [Tamil Nadu Ordinance 30 of 1966] in the Fort St. George Gazette, furnish to the Assistant Commissioner having jurisdiction a return in a respect of each urban land containing the following particulars, namely:- (a) name of the owner of the urban land; (b) the extent of the urban land, (c) the name of the division or ward and of the street, survey number and sub-division number of the urban land and other particulars of such urban land, and (d) the amount which in the opinion of the owner is the market value of the urban land: Provided that in the case of an owner of urban land in any area in respect of which a notification under clause (b) of sub-section (2) of section 1 is published, the return referred to in this section shall be furnished within one month from the date of the publication of such notification [or within such further time as the Government may, by notification, specify].