Owner of urban land to submit return in certain cases.

Notwithstanding anything contained in sections 7, 7-A and 7-B, every owner of urban land in the area in which this Act is in force (including the Madras City Belt Area) and liable to pay urban land tax shall, within a period of one month from the date of the publication of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975) in the Tamil Nadu Government Gazette or within such further time as the Government may, by notification, specify, furnish to the Assistant Commissioner having jurisdiction a return in 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 in the urban area; and (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 the provisions of this Act, shall, as far as may be, apply in respect of such return as they apply in respect of the return referred to in section 7.