Section 243 in Greater Hyderabad Municipal Corporation Act, 1955
243. Returns may be called for from owners of premises and persons supposed to be liable to the tax.
(1)In order that the said list may be prepared the Commissioner may require -(a)the owner of any premises let to or occupied by more than one person owning or having possession or control of vehicles and animals to furnish him with a written return, signed by such owner, of the name and address of each of the said persons, and of the animals and vehicles owned by or in the possession or under the control of each of the said persons kept upon such owner's premises;(b)any person supposed to be liable to the payment of any tax on a vehicle or animal to furnish him with a written return, signed by such person and containing such information concerning the vehicles and animals, if any, owned by or in the possession or under the control of such person as the Commissioner shall deem necessary.(2)Every person on whom any such requisition is made shall be bound to comply with the same, within such reasonable period as the Commissioner specifies in this behalf, whether such person be liable to the payment of any such tax or not, and to make a true return to the best of his knowledge or belief.
