6. Procedure for determination of net average income of land.
(1)The competent authority by written notice require the occupier of the land acquired under Section 13 of the building on such land to furnish him within fifteen days particulars regarding the name and address of the occupier of such land or building.(2)When any land or building thereon is let to two or more persons holding in severally, the competent authority may, for the purpose of determining the net average annual income either treat the whole thereof as one property or with the written consent of the owner of such land treat each several holding therein or any two or more of such several holdings together as a separate property.(3)To enable him to determine net average annual income the competent authority may by written notice require the owner or occupier of any land or building to furnish him within such reasonable period as the competent authority may fix, information or with written return signed by such owner or occupier :-(a)as to the name and place of abode of the occupier or both the owner and occupier of such land or building;(b)as to the gross annual rent or revenue of the description or other specified details or the other cost or estimated market value of such land or building;(c)as to the estimated income from trees, if any, on the land, during the period of five years immediately, preceding the date of publication of the notice referred to in Section 13.
