Section 36N in New Town, Kolkata Development Authority Act, 2007
36N. Submission of returns and inspection of land and building for purpose of assessment.
(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.(2)The Chairman may, by a public notice, require the owner or the occupier of the land or building or portion thereof in any area used for public cinema shows or theatrical performances or as a place of similar public recreation, amusement or entertainment to furnish the return in such form, within such period, and in accordance with such procedure, as may be specified by the Development Authority.(3)Every owner or occupier of any land or building referred to in the public notice under sub-section (1) or sub-section (2), shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief.(4)The Chairman or any person subordinate to him and authorized by him in writing in this behalf may, without giving any previous notice to the owner or occupier of any land or building, enter upon, and make an inspection or survey and take measurement of such land or building and verify the statements made in any return for such land or building submitted under this Chapter.
