On the commencement of this Act in any district and thereafter before the close of each year, the Collector of the district shall cause a notice to be served upon the owner, chief agent, manager or occupier of every mine, quarry, tramway, railway other immovable property not included within the provisions of Chapter II [*] [Words repealed by Bengal Act 1 of 1939.]; such notice shall be [] [Words within square brackets substituted by West Bengal Act 23 of 1964.][87(in the case of all mines and quarries) in form No. I in Schedule E contained and in any other case, in form No. II in the said Schedule contained] [Words within first brackets substituted by West BengalAct 32 of 1984.] and shall require such owner, chief agent, manager or occupier to lodge in the office of such Collector within two months a return [**] [Words within square brackets substituted by West Bengal Act 23 of 1964.][87(, in the case of all mines and quarries, of the annual despatches from such mines and quarries,) and in the case of any other property, of the annual net profits of such other property,] [Words within first brackets substituted by West BengalAct 32 of 1984.] calculated on the average [* * * * *] [Words omitted by West Bengal Act 23 of 1964.] for the last three years for which accounts have been made up.Such Collector may in his discretion extend the time allowed for lodging such return.
