Amendment status not verified — confirm the current text below against the official source.
(1) The Chairman may, with a view to determining the annual value of any holding and the person primarily liable for the payment of tax on such holding, by a writing notice, require the owner or the occupier of the land or the building comprised in such holding or portion thereof, to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed. (2) Every owner or occupier on whom any notice is served under sub-section (1), shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief. (3) The Chairman or any person subordinate to him and authorised by him in writing in this behalf may, withour giving any previous notice to the owner or the occupier of any land or building, enter upon, and make an inspection or survey and take measurement of, such land or building and verifythe statement made in any return for such land or building submitted under this Chapter.