| |
| (1)
|
To enable him to determine the rateable value of any land or
building and the person primarily liable for the payment of property tax leviable
in respect thereof, the Chairperson 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 Chairperson 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,
or 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 the best of his knowledge or belief. |
| (3)
|
Whoever omits to comply with any such requisition or fails
to give true information or to make a true return to the best of his knowledge
or belief, shall, in addition to any penalty to which he may be liable, be precluded
from objecting to any assessment made by the Chairperson in respect of such land
or building of which he is the owner or occupier. | |