Amendment status not verified — confirm the current text below against the official source.
Power of Commissioner to call for information and return. - (1) To en- able him to determine the rateable value of any land or buildings and the person primarily liable for the payment of any taxes specified in section 91 leviable in re- spect 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 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 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 determi- nation 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 re- turn to be best of his knowledge or belief. (3) Whoever omits to comply with any such requisition or fails to give true in- Punjab Municipal Corporation Act, 1976, Section 106 57 formation 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 Commissioner in respect of such land or building of which he is the owner or occupier. Section 109