Section 123A(1) in The Delhi Municipal Corporation Act, 1957
(1)The Commissioner shall, with a view to determining the annual values of vacant land and covered space of building in any ward and the person primarily liable for the payment of property tax, by public notice, or by notice, in writing, require the owner and the occupier of such vacant land or covered space of building or any portion thereof, including such owner or the person computing the tax due under the provisions of section 123B, to furnish a return in such form as may be prescribed by bye-laws 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 name of the colony, and the number and the sub-number of the premises of such vacant land or covered space of building, as the case may be;(c)whether the building is pucca, semi-pucca or katcha;(d)year of completion of construction of the building, or year or years of part construction thereof, as the case may be;(e)the use with reference to the provisions of clause (f) of sub-section (1) of section 116A to which such vacant land or covered space of building is put or intended to be put;(f)the area of the vacant land and the covered space of the building with break-up of the area under various uses;(g)whether wholly owner-occupied or wholly tenanted, or partly owner- occupied and partly tenanted, and the areas thereof; and(h)such other particulars as may be prescribed by bye-laws.
