Section 146(1) in The Coimbatore City Municipal Corporation Act, 1981
(1)The Commissioner may by notice require the occupier of any premises to furnish him with a statement-(a)showing the name and address of every person who has possession, custody or control of any carriage or animal which is kept in such premises and is liable to the carriage and animal tax;(b)containing a description of every such carriage or animal.
