Section 219(1) in The Orissa Municipal Corporation Act, 2003
(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.
