Section 36N(1) in New Town, Kolkata Development Authority Act, 2007
(1)The Chairman may, with a view to enabling him to determine the annual value of any land or building in any area or part thereof and the person primarily liable for the payment of any property tax on such land or building, by a public notice, require the owner or the occupier of the land or building or portion thereof to furnish a return in such from, within such period, an d in accordance with such procedure, as may be specified by the Development Authority.
