Amendment status not verified — confirm the current text below against the official source.
Power of Commissioner to call for information : (1) To enable the Commissioner to determine the rateable value of any land or building and the person primarily liable for the payment of any taxes specified in section 113 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 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 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. 38 The Arunachal Pradesh Extraordinary Gazette, October 1, 2019 (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 to the best of his knowledge or belief. (3) Whoever omits to comply with any such requisition or fails to give true information 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 Commissioner in respect of such land or building of which he is the owner or occupier.