Section 163(1) in Gauhati Municipal Corporation Act, 1971
(1)To enable him to determine the rateable value of any land or building and the person primarily liable for the payment of any property taxes leviable in respect thereof, the Commissioner may require the owner or occupier of such land or building, or of any portion thereof to furnish him within such reasonable period as the Commissioner may fix in this behalf with information or with a written return signed by such owner or occupier -(a)As to the same and place of residence of the owner and occupier, or of both the owner and occupier of such land or building;(b)As to the measurements or dimensions of such land or building or of any portion thereof and the rent, if any, obtained from such land or building or any portion thereof, and(c)As to the actual cost or other specified details connected with the determination of the value of such land or building.
