Section 95(1) in Andhra Pradesh Municipalities Act, 1965
(1)For the purpose of assessing the property tax, the Commissioner or valuation officer appointed under Rule 9 of Schedule II, may, by notice, call on the owner or occupier of any land or building to furnish him, within thirty days after the service of the notice, where the notice is served upon the Government, Railway Administration or a company and within seven days after service in other cases, or which such further period, not exceeding seven days, as may be specified by the Commissioner or valuation officer, with returns of the rent payable for the land or building, the cost of erecting the building and the measurements of the land with such other information as the Commissioner or valuation officer may require; and every owner and occupier on whom 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.
