Section 219 in The Orissa Municipal Corporation Act, 2003
219. Submission of returns.
(1)The Commissioner shall, with a view to determining the annual value of lands and buildings in any ward and the persons primarily liable for the payment of the property tax, by notice, require the owners and the occupiers of such lands or buildings or any portion thereof, including such owner or person computing the tax due under the provisions of Section 213, to furnish returns in such Form as may be prescribed and within such time, not being less than thirty days from the date of publication of such notice, as may be specified therein, containing the following particulars, namely :-(a)the name of the owner and the occupier;(b)the number of the ward, the number of the premises, and the name and number, if any, of the public street, or the description of the private street or the pedestrian pathway, on which such land or building is situated;(c)Whether the building is pucca, or semi-pucca, or kutcha;(d)Whether the land or the building is connected with the Corporation water supply main or the Corporation drain;(e)The uses to which such land or building is put or intended to be put in terms of occupancy or use group as defined in this Act;(f)The area of the land and the covered area of the building with break up of the area under various uses;(g)In the case of non-residential uses, whether wholly owner occupied or wholly rented out, or partly owner occupied and partly rented out and the areas thereof; and(h)such other particulars as may be prescribed.(2)Every owner or occupier 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.(3)The Commissioner, or any person subordinate to him and duly authorized by him, in writing, in this behalf, may, with or without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make any inspection or survey or take measurement of, such land or building with a view to verifying the statement made in the return for such land or building or for collecting the particulars referred to in Sub-section (1) in respect of such land or building :Provided that no such entry shall be made except between the hours of sunrise and sunset.
