Section 109(1) in Chennai City Municipal Corporation Act, 1919
(1)For the purpose of assessing the property tax, the commissioner may, by notice, call on the owner or occupier of any building or land to furnish him [within thirty days after the service of the notice where the notice is served upon Government, a railway administration or a company and within fourteen days after such service in other cases] [Substituted for the words 'within a week after the service of the notice' by section 62(i) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] with returns of the rent payable for the building or land, the cost of erecting the building and the measurement of the land [and with such other information as the commissioner may require] [Inserted by section 62(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).], and every owner or occupier upon whom any such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge or belief.
