68. Collector thereupon may require such holder to make return.
- On receipt of such information, whether within the time prescribed or after the expiration thereof the Collector may by an order in writing, require such owner or holder to make a return of his land in the form in Schedule A contained, or if the gross rental of such land does not exceed one hundred rupees, may order that such land shall be summarily valued under Section 27 or Section 28, and may proceed to make such valuation.
