Section 117 in The Chandernagore Municipal Corporation Act, 1990
117. Submission of returns and inspection of holding for purpose of assessment.
(1)The Corporation may, with a view to determining the annual value of any holding and the person primarily liable for the payment of rate on such holding, by a written notice, require the owner or the occupier of the land or 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)The Corporation may, by a written notice, require the owner or the occupier of any holding or portion thereof used for public cinema show or theatrical performances or as a place of similar public recreation, or amusement or entertainment to furnish return in such form, within such period and in accordance with such procedure as may be prescribed.(3)Every owner or occupier on whom any notice is served under subsection (1) or sub-section (2) 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.(4)The Chief Executive Officer or any person subordinate to him and authorised by him in writing in this behalf may, without 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 verify the statement made in any return for such land or building submitted under this Chapter.
