Section 130 in West Bengal Municipal Corporation Act, 2006
130. Submission of return and inspection of holding for purpose of assessment.
(1)The Corporation may, with a view to determining the annual value of any holding, by service of a notice, in writing, require the owner or the occupier of the land or the building comprised in such holding or portion thereof, to submit a return in such form, within such period, and in accordance with such procedure, as may be prescribed.(2)The Corporation may, by service of a notice, in writing, require the owner or the occupier of any holding or portion thereof used for public show of cinema or theatrical performance or as a place of similar public recreation, 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 a notice is served under sub-section (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 Commissioner 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 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 the provisions of this chapter.
