Section 19(3)(a) in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
(a)on receipt of the return of self-assessment as aforesaid, may, if necessary, send a notice, in writing, to the owner or the occupier or the other person as the case may be, directing him to appear before him either in person or through an authorised representative, with all necessary documents in support of the return of self-assessment, and